In order to pre-order the $40 Digital Version of the Taken King you must validate with your retailer that you own Destiny and both Expansions. But the $40 Digital Version on XBox 360 does not have any retailer options and therefore I cannot validate, let alone pre-order it. I bought Destiny by pre-ordering it with GameStop then later bought the Expansion Pass through the XBox Marketplace. I've been asking for help on he forums for about a week and have tried countless times to pre-order it since it was announced, but retailer options are still not available and I get no help on the forums either.
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You don't need to preorder the taken king. The VIP awards are available until February so you could even wait until after it came out if you wanted to.