I recently purchased a Macbook Pro, 13 inch. I also qualified for the education pricing. Apple advertises that I am now eligible for a "Free" iPod Touch. However, that is not correct. I still have to pay a fee to receive an iPod Touch. This fee manifests itself in the form of tax dollars (I had to pay tax on the $ 229 dollar iPod); thus, it is False to advertise something as being "Free."
Free is this: I pay for a computer and then get an iPod touch. "Free" means that you do not have to part with any dollars in order to get something.
In Apple's defense, it does put a little asterisk (*) at the end of the sentence that advertises the free iPod, and that then leads to terms and conditions, which state that $ 229 dollars is the max I can get from the rebate. Nevertheless, charging me the tax negates the concept of Free.
Whatever the legal ins and outs of taxes, the concept of getting something for nothing--Free--is never, by it very nature, compatible with those extra dollars.