If you're looking at buying into SSR it might take some time to find a resale contract to beat the current incentive.
Keep in mind if you buy direct from Disney you'll receive the 2005 points and then will get your 2006 points when your UY comes around.
We started the purchase of a 100 point SSR resale contract in Sept before this incentive was announced. With closing cost we still paid $83.97 per point, with no points available until Feb 2006.
Our family enjoyed SSR last October so much we decided to add on to our contract direct through Disney with the current incentive. We'll bank the 2005 points and plan on going again next fall.
If you're looking at buying into any of the other resorts resale is probably the best choice.