I assume that the market has dropped very, very low indeed.
Just paid 19,50$ on eGay for a NIB MK2a with 60GB. Klick here.
This is my fourth unit now.

Even if it doesn't work it is a bargain - 2 years ago i paid Noritake nearly 100$ only for a new VFD display for my first "original" empeg.
And i took two of them to be ready for further incidents.
Btw: I'm still using my first empeg connected via a RCA-to-AI-Net-adapter to an Alpine IVA-D105R - in former times to a TDA-7638R.

Anyway - what could we expect?
It's very old technique from ten years ago - even if it was very genious for its time and brought us this very nice community and a lot of fun tweaking it.
But every crappy and cheap car stereo from Taiwan can do more e.g. playing DVDs
and showing them on the built-in widescreen TFT and so forth - well, not so charming though.

In the end i would avoid offering them on eGay.
But if i see some guys from the BBS calling prices of more than 200$ then i think this is overdone.

How are your estimations ?
But please be gentle and don't hit me too hard.