"$1,000 energy rebates?" This makes no sense!

Let's see... Obama is (rightfully) against McCain's "Gas Tax Holiday" - mainly because it maintains (or worsens) fuel addiction. Now he thinks the Government should step in and give consumers $1000 (of their own money) back for an "energy rebate"... then says he'll pay for it via a windfall profits tax. Election year politics: "Can I buy your vote?" Round 2. (Round 1 being the "stimulus package rebates".)

If "rebates" are such a good idea, why not just lower taxes and call it good?