Sorry for the "free advertising" but I found this on deal extreme :http://www.dealextreme.com/details.dx/sku.39169
it is not a cell phone, but if you want just to use it to test your apps on a different screen size/ resolution, I think it's a damn good deal.
At least for me : here in Brazil the cheapest Android phone is like $ 400 (Samsung Galaxy), and I bought my HTC Hero in Mexico for almost $600 (which I bhought mainly for testing my games) .
Well, it might be a good option for people who are satisfied with their phones but still want to write stuff for Android.
(hopefully nobody will ban me for this post taking me for a spammer)