Totally agree regarding going the eBay route...as long as you're patient.
I just received my second Nexus 7 (2013) from eBay. It's a 32GB, and came in the original package with all accessories. It appears brand new in all respects, although it took me about 2 weeks to snare the right one.
Interestingly, while I have had the OTA Lollipop update for my other unit for a week now, this one isn't offered the upgrade as yet. I'm of the belief that Google has suspended the update temporarily (as suspected in other threads), so I'll wait for the "new" OTA on this one.
Good luck finding one. I'm sure you will.
BTW...I paid $150, with free shipping.