I buy most of my digital games from gamestop if I can. Yes they are basically just giving you a $90 code. I would recommend doing it at a store. That way you can get the pre order bonus when you pick up your digital code.
If you are doing it online I don't know what the process is for receiving preorder bonuses. Also, I was wondering, I have never paid tax on a digital purchase, have you?
Xbox is also starting a program that will now allow retailers to sell the actual digital game. What I mean is that the code you are given won't be for MS$ but a code that is for the game itself. It is in a kind of BETA stage and are trying it with Max curse of brotherhood and another small game. I hope this helps.
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the last thing i bought digitally was Dark Souls 2 dlc, and they did tax me a little. Im hoping to not have to step foot in a store, so they can just email everything to me.