Well, anyone who bought a new G5 gets an upgrade CD for $19.95 if they want, as far as I know. If you want to do a clean install, you still can. It just takes two steps: Install jaguar from the software restore cd's that came with your g5, and then upgrade to panther.
Not really that difficult. And if it is, well then, fork out the full $129 like the rest of us...
-Biggie!