To get around the apparent legal issues of selling iPhone unlocking software a group is offering a $100,000 bounty for the first person that releases the software for free. According freeiphoneformoney.blogspot.com:
We are willing to pay $100,000 USD and make it freely available with the owner’s approval and all the credits given to the creator. We will also give you control of a domain and release it on Wednesday night at 12:00am.
Although it's a free blogspot blog, they did provide an email address and "will be more than happy to discuss the details."