Paypal Digital Gifts via eBay is selling $100 eBay e-gift cards for $95. Unfortunately there is a limit of one e-gift card per user.
Top Cashback is currently paying 1.5% back on gift cards. eBay gift cards are excluded in their terms, however I received cashback on a purchase of eBay gift cards within the past week.
You may also be able to earn 5X points on this purchase as well with a Chase Ink card. This worked for me as recent as April 4, 2015, however one reader wrote in saying he did not receive 5X within the past week.
These gift cards are popular since they can be used to purchase other gift cards or merchandise on eBay at a discount. For that reason deals like this tend to sell out fairly quickly.