Assuming it's actually legitimate, no, those wouldn't be retail prices.
That's someone essentially selling the OEM upgrade coupons expected to be available in a couple days.
They're selling Vista OEM plus the upgrade coupon. That's different than what the upgrade coupon by itself would be worth, and different than what the actual upgrade would be worth.
And if the Best Buy leaked memo thing is true, those prices are actually high for purchasing the upgrade versions of Windows 7, at least for pre-sales. Unlike Best Buy though, these would get someone Vista copies in the meantime.
But by no means whatsoever would those prices there reflect retail. If anything it's someone trying to take advantage of those who are going to rush out and buy right this instant for some reason. And in a few days those coupons should be widespread and their true value should be much better known.