I notice a lot of reviewers buy the sample piece


When I read Absolute Sound or Stereophile I notice quite a few reviewers will buy the sample gear. Do they get the piece at dealer cost or even below that? I wonder if they have to keep it for a period of time before they can resell it?

taters
My understanding is that it could be a combination of both--what is known as an "accommodation" price and a commitment not to resell for a period of time.  I use the word "could" deliberately because I am fairly certain there my be some manufacturers that do not offer accommodation pricing.  Likewise certain reviewers and/or publications might disallow this to maintain journalistic integrity.

They often use that as the ultimate endorsement. I have read in many places that they get a great price, but there is a time limit before they can sell. 
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The reviewers get an "endorsement" discount. I feel confident that it is at a cost or below price.