The evolution continues! PNY 32GB SDHC cards are now sold in Amazon for a surprisingly reasonable price of $150. Comparing to the $700 Panasonic card, this is really a good price.
Lately, prices of the 16GB SDHC cards have been dropping as well. Clearly, this is a result of these newly released 32GB SDHC cards.
Link to the PNY 32GB SDHC card in Amazon
Model: PNY OPTIMA 32GB SDHC CLASS 4 PNY P-SDHC32G4-FS