SEO wise - reciprocal links are weighed less by SE's but is still a factor in determining your PR. Best to focus more on other link backs. The most common ways of getting backlinks are thru social bookmarking, directory submissions, submitting to press release sites, forum sigs, etc. etc.. What's important from an SEO point of view is getting relevant and quality (organic / natural) back links. You get this if you provide very good content that would make other sites want to link to your site. Also having back links to high PR sites helps your site on PR building as well.
On a marketing perspective IMO, having more targetted link backs (wether paid or not) is very important as these yields the highest conversion rate. Thes best way IMO to get targetted traffic is also thru PPC. In general, the more link backs you have - the more exposure your site gets - the more chances you get traffic from these back links ;)
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