it;s NOT money lost...
When you get a $20 gift card from Walmart, you can use all $20 ONLY if you spend AT LEAST $20. If you spend $19.45, and never use the card again, you loose the $0.55 remaining. However, you could buy something else for $1.00, spend an additional $0.45 of your own coin, and get the remaining $0.55 off the card...
iTunes cards are not 20 songs, they're $20. 20 songs would have been $19.80. So there's 0.20. In theory, it sounds like they're forcing you to buy another track for $0.80 of your own coin to get the 0.20 back. However, even when there were .99 songs, there were 1.99 videos, 9.99 albums, various priced games, iPhone apps, and more.
The marketing blurb was not contracting the gift card to provide $0.99 cent songs, it was a statement of what the pricing was at that time. That price CHANGED after the printed date. possibly a big deal, and some might say "false advertising" however, use of the card requires acceptace of the iTunes user agreement, which includes verbage of prices are subject to change. The card, once activated at the store, but NOT activated in iTunes CAN be returned to Apple for a full refund.
They're not stealing Money. Once added to your iTunes account that money is permanant, and does not expire (unlike Visa gift cards....)
This is a completely frivilous case. It's the equivalent of claiming the record industry lost billions from money people were never going to spend in the first place... If you have $.20 left, it;s your choice to spend 79 or not. The value of the dollar is still the same. There weas NO correlation from the value of the card to a number of songs.
Now, if the card said "20 songs, 10 videos, or a combination of the 2 not to exceed $20" then that would be a different story if the price rose to $1.29... but that is NOT what it said, and this is complete BS.