B-Wings didn't sell...
They sold through pretty well out here, and I remember hearing a lot of folks had a hard time tracking these down elsewhere, so I don't think they did all that poorly...
I'm going to have to agree with Jesse, at least in my area and reading reports at the time, several of the more recent and "large" Target exclusives had to be clearanced out. Such items as:
- POTJ B-Wing Fighter from $40 to as low as $10
- SAGA A-Wing Fighter from $20 to as low as $10 (shoulda bought more

)
- SAGA Princess Leia on Speeder Bike from $50 to as low as $20
The same could be said about non-exclusive vehicles as well, including most of the SAGA and Clone Wars vehicles, and I'm guessing soon enough based on what I've seen, the ROTS Mustafar playset.
And outside of the "large" scale for exclusive items, let's not forget those horrid SAGA Accessory sets and more recently the ROTS Clonetrooper.
Now of course it's hit and miss with Targets and their exclusives. I only saw the Sail Skiff once and never saw the Y-Wing here in Chicagoland, but people elsewhere reported seeing many of those elsewhere, though not on clearance. On the flip side, every item I mentioned above was clearanced in my area and many others, but as in Matt's case at least with the B-Wing they sold out before clearances. Because of the hit and miss nature of Target, I wouldn't advise waiting for clearances to get the exclusive TIE Fighter if you really want the ship, because you could miss out. I intend to buy one when I first find it, and then later if there are clearances I'll pick up a few more.
As for the price, $40 is pushing it, but as was already mentioned, Target & Hasbro know we're willing to pay that much, so they'll bump up the price. We're stupid people us collectors.
