Merrill Lynch analyst Steven Milunovich says that Best Buy stores may soon sell Apple’s Mac mini. “Last week one Best Buy showed us Mac mini accessories; Mac minis are coming later,” Milunovich says in a research note obtained by MacMinute. He says the delay may be tied to the release of Mac OS X 10.4 Tiger. “Buyers would not be pleased if they had to plunk down an extra $129 after their $499 Mac mini purchase,” Milunovich says. Echoing recent media reports, Milunovich notes that Tiger is close to shipping. “The software upgrade should ship by the end of April and benefit F3Q earnings,” he says.