The cels of Tiara are not pan cels.  I have 4 
cels from the sequence, and none of them are a 
pan cel.  The only cel that is/was oversized is 
the cel of Graham curled up.  If you look at 
Anime Island scan you will see the reg. holes on 
the left side, along with the sequence number.  
Though probably like my two cels from this 
sequence, it was cut down to a normal size cel.

The only reason I could think they call them bank 
cels is that it was mistakenly thought of as a 
transformation sequence cel.

As for the prices, IMHO, it's a tad on the steep 
side. -_-  Though what's funny is that I couldn't 
sell my Graham cel, from the same sequence, for 
$10, and they want $280. ^_^

Fenris