It’s not just at Barrett-Jackson that putting an ordinary car on the block can command an extraordinary price with a tape and trim package. Some seem to think just having a passing association with a celebrity is enough.

Buick has been sponsoring golf tournaments for years. It supplies new cars for the players, then peddles them through dealers afterward at reduced prices.

But, maybe it might want to rethink that, at least if the latest eBay offering goes for its “buy it now” price.

The object in question is a Buick Enclave. It was used by Tiger Woods as his courtesy car during last year’s Target World Challenge golf tournament, then offered by EA Sports as the first price in an online contest.

Now, the winner has it on eBay. “Buy it now” price? $100,000.

(more after the jump)

The vehicle is loaded, and has a mere 220 miles on the odometer, according to AutoBlog. But, still . . .

One cannot help but wonder, though, whether the prize winner/seller has fully appreciated the folly of his move.

As a prize winner, he has to pay income tax on the prize he receives, at its fair market value.

Now, he’s just told the IRS that the proper market value for that used Enclave is a hundred grand.