Best Buy may be best place to buy...

...if you don't want to order it online. My local Best Buy had all 3 seasons for 12.99 each. I picked up 2 & 3 as I've already ordered season 1 from Amazon.

I doubt that the commentaries are different -- why get rid of perfectly good (nay excellent) commentaries from the earlier release just to have new ones where'd he'd cover likely the same things? EDIT -- I just saw on that Home Theater Forum thread that they are all the same commentaries...

As for episode quality, I also suspect no work has been done -- my major concern is that they'll look worse, as they are jamming up to six episodes per disc this release, as opposed to 4 or 3 like the last release...could lead to some compression problems. But if they're wholesaling for ten or so bucks each, this sounds like quickwork just to get product back on the shelves before rights expire...valuable, no doubt, to those who didn't pick them up initially and mildly valuable to me and some of you due to the season groupings...but I certainly don't blame non-obsessives for not picking this up if they have the previous releases...