Yeah, I'm kind of 50/50 about comparing them for the purposes of this conversation too.
In practical terms though, when I'm looking for a new laptop I do check both pricing of new and what's on Ebay. Sometimes I'll go with the new thing, and other times I'll get the Ebay thing, depending on the situation.
I always keep an eye on those, but certified refurbished from manufacturers (whether Apple or Dell or HP, etc) are really good deals, quite often, and a known quantity.
I've no problem buying certified refurbished for work, whereas for home eBay off-lease is more acceptable because I know it's me dealing with issues if they crop up.
Yeah, I've bought refurb Apple devices from Apple, partly because they're always in pristine cosmetic condition, but mostly because you can buy AppleCare for them just as if they were new.