Join eBay Plus for $49 and get a $50 ebay digital gift card.
This is showing on rotation on the home page banner, and also a small ad in the middle of the ebay plus page. Banner
I don't believe it is targeted as I have not received any email and was not signed in when the ad first appeared for me.
I've signed in and it is still there.
I know it was available in January, but then expired for a while and is back now.
Hopefully helpful for anyone wanting to make a purchase >$50 on ebay (gets you free ebay plus)