Borders has a coupon up offering $40 off the latest-generation Kobo Wireless E-Reader (discussed in more detail here) for Borders Rewards members, knocking the price down to just $99. It expires Jan 17. It appears 2011 may just be the year of the $99 e-reader. While the Kobo doesn’t have all the features of the top e-readers, it is light and fairly simple to use, reads ePub files (including Overdrive library e-books), and $99 is a great price for a decent e-Ink-based e-reader. Note that Kobo claims the Wireless edition uses a “sharper e-Ink screen,” and I’ve seen conflicting reports whether or not it’s the same e-Ink Pearl screen that I like so much in the Kindle 3.