Looks like Best Buy is getting a Japanese Version of Heroes & Thieves with the bonus track as well.
http://www.bestbuy.com/site/olspage.jsp?skuId=16046495&productCategoryId=cat02009&type=product&tab=7&id=1766725
but $40???
Everyone seems to be questioning the high cost of the Japanese version of the CD, Japanese CDs are considered luxury items. Products in Japan are not subject to standard pricing policies. For example, here in the US, video games do not exceed either 50 dollars for past generation titles, and costs do not exceed 60 dollars for next generation games.
However, in Japan, items are priced according the production costs it took to make whatever it is you're buying, many video games in Japan cost well over 80 dollars. Same thing happens with CDs, even though CDs themselves are cheap to print, they're not cheap to produce, so the high prices are used to offset the costs.
It's just the way it is in Japan.
Best buy is also incorporating the fee they paid in order to import the CD, so thirty of that is most likely for the CD itself, and the other 10 dollars included is for what they paid to import the disc.