The rebate form from a couple of years ago (posted 9/19/10 - although I believe it has been reposted more recently):
http://www.dbstalk.com/attachment.php?attachmentid=23446&d=1284912284
In large print it says the rebate card (up to $200) will be mailed in 8-12 weeks. The small print (emphasis mine) is reproduced here:
**Early Cancellation Fee (ECF) offer for customers in a commitment with another television provider, who add advanced DIRECTV equipment and who follow the instructions on the ECF offer form provided at directv.com/rebate.
Form must be completed and mailed with customer's original final bill which includes applicable ECF charge(s). Postmarked no greater than 90 days from the date of last activation with DIRECTV. Final ECF fee will be reimbursed in the form of a DIRECTV Visa® Prepaid Card up to $200 mailed to active DIRECTV account. DIRECTV Visa Prepaid Cards are issued by MetaBank™ pursuant to a license from Visa U.S.A. Inc. This card does not have cash access and can be used at any merchants that accept Visa debit cards. Card valid through expiration date shown on front of card. High-Speed Internet and Voice ECF charges are not eligible.
The rebate forms are only shown to people who have logins on the DirecTV site.
BTW: DISH's current early cancellation fee is $17.50 per month left on the contract with a maximum of $420. Leased equipment return fees and non-return fees would be in addition to the cancellation fee. DirecTV's rebate (if still offered) would cover about 11 months worth of the fee.
BTW2: DirecTV's current early cancellation fee is $20 per month with a maximum of $480.