I bought the gingerbread kit NIB from eBay just after it went sold out on the website. Luckily, I won it for $9.99!!! And truthfully, the ONLY reason I bought it was so I didn't miss a piece of Sam's collection, not because I liked it. I'm glad I didn't pay too much because two days after I got the set my dog got a hold of it and crushed many of the gingerbread pieces!!
Anyway, to be honest, I wouldn't have wanted to pay more than $9.99 for the set. There is really nothing you can do with it unless you truly intend to put it together. This whole set could be bought from any craft store or grocery store around the holidays. So really, you get the little tiny pastry bag and attachment (you have to make your own icing!) the pamphlet, and the 'how to make Sam's gingerbread house' pamphlet for collectibles. I would say there is no reason to pay more than retail price for this set unless you just have to have it to say you've completed Sam's collection. Maybe someone else has a different opinion?
I got this set the year of the infamous code so I paid $10 for it. Our first one arrived with a broken piece so AG replaced it for free. We still haven't gotten it out of the box. We originally got it because of the code and because we were trying to get everything, but I'm not sure I would go through the effort of trying to get it if it isn't readily available. It is cute and really you can't get the same thing in a craft store, but if you are creative, you could make your own.