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Some pictures have recently surfaced of an iPhone 3G Activation Guide co-branded with the AT&T and Wal-Mart logos.  An interior picture shows the contents page of the section on provisioning in the Point-Of-Sale system.  It all seems pretty legit and leaves little room for doubt that Wal-Mart will be selling the iPhone 3G, though it doesn’t seem to reinforce the rumored Dec. 28th launch date.  Assuming we do see the iPhone hit Wal-Mart shelves on the 28th, what are the chances that some of those phones will be 4GB models for $99 (plus contract)?  For starters, in October, Steve Jobs mentioned that Apple needed to remain aware of the “price umbrella” below the iPhone that their competitors were likely to exploit.  With that kind of thinking in mind, reintroducing a 4GB iPhone at America’s Low-Cost Leader makes a certain kind of sense. The pricing would also be in-line with the current two models, adding $100 to the price for every doubling of storage ($300 for 16GB, $200 for 8GB, $100 for 4GB).

At the iPhone’s initial launch last year, it didn’t take long for the 4GB model to go the way of the dodo, but with the increased market saturation and reduced prices, bringing it back actually seems like a good idea.

What about you?  Would any of you 1st Gen holdouts finally give into the 3G movement for the low-low cost of $99?  Let us know in the comments.

Via [BoyGeniusReport]