DEAD - http://www.msnbc.msn.com/id/32490615/ns/travel-deals/
[msn.com]

Here's a list of where they fly to:
http://www.jetblue.com/wherewejet/

Although they do not use the phrase "last seat availability" like the OP, they do say "any available seat" (which is almost certainly the same thing) in this link http://www.jetblue.com/deals/all-you-can-jet/.

Choose from 57 not 50 cities and more than 600 daily flights!

In the case of a no-show, the customer's pass will be placed on hold, any reserved pass flights will be canceled, and no new flight segments wil be able to be booked until the customer pays a $100 no-show penalty.

Pass does include taxes & fees for domestic flights (i.e., you don't have to pay any extra), but it does not include taxes and fees applicable to international or Puerto Rico travel, including without limitation ( ixenocidei forgot this line here)
(a) Passenger Facility Charges of up to $9.00 each way,
(b) September 11th Security Fees of up to $2.50 per enplanement at a U.S. originating airport,
(c) Federal Segment Taxes of $3.60 per domestic segment (a segment is a takeoff and landing),
(d) in the case of international travel, government fees and taxes of up to $127.60 each way, and
(e) in the case of Puerto Rico travel, a US Departure Tax of $16.10 each way

From Tnyc:
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Taxes for international flights:
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Aruba - $89
Barbados - $83
Bermuda - $94
Bogota - $172
Cancun - $76
Nassau- $93
Montego Bay, Jamaica - $174
Santo Domingo, DR - $229
Santiago, DR - $229
San Jose, Costa Rica - $77
St. Maarten - $95
San Juan, PR - $46

In addition, the hotel rooms at some of these locations are pretty high compared to the U.S. cities so plan accordingly.
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"All You Can Jet" Facebook Meetup Group Link [facebook.com]
Coordinate your plans with other SD'ers to save on hotel rooms, car rentals, and have people to sightsee and party with!

Great itinerary with links and flight schedules - http://thestrategyblog.com/index....itinerary/