***Updated price to $300 shipped (thanks dav9515!)***
I have an IMS Guardian purchased a few years back through Pelican Parts. I never installed it because I decided to get the IMS Solution installed instead, which started the snowball rolling towards a 4.0L build with FSI.
Anyway, from what I understand, it's no longer available for sale. Listed for $389, will sell for $300 shipped. It's never been out of it's box.