With the GTX 260, NVIDIA really have managed to tie up most of the price brackets. Working in AUD, the under $150 bracket has the 9600 GT, $150 - $200 you can pick up a 9800 GT, $200 - $300 will get you a 9800 GTX+, over $300 can get you the GTX 260 while at the $500+ mark you can get yourself a GTX 280.
Really, the only price bracket that isn't covered is around the $400 mark. We're sure NVIDIA have something up their sleeves, though. The current price on the GTX 260 is pretty attractive these days, thanks to recent price drops and its performance against the other NVIDIA cards giving us a good idea of where the card sits on the market.
If you do have the money and you're happy to spend it, we would probably suggest the GTX 260 over the 9800 GTX+; this for a few reasons, mainly. We have some more memory, it's built on newer technology and it's the most recent NVIDIA release which makes us tend to think that NVIDIA are going to be working hard to increase performance on these cards more so then the older models through the means of driver updates.
While the GIGABYTE card doesn't offer us a huge bundle or anything, it does what it's supposed to do; give us a good performing graphics card for a decent price. By avoiding all the extras like HDMI convertors and games, GIGABYTE can keep the price down.
The GTX 260 is definitely a good card in this price bracket and for people on SLI based motherboards we know that two of these cards are just going to absolutely fly along for only slightly more than a single GTX 280.