I need to be able to take good 3mp pic and record about 30min of 320x240 video
at 30fps with sound on a 256mb flash card - and be usable at low light - and take
close up pics - and have a optical zoom - and cost $300 + or -

I was looking at

Mustek MDC 6500Z
BenQ DC S30
Pentax OptioMX
Kyocera Finecam M410R