depends on speed of delivery (I'm in Alaska, where UPS and FedEx are NOT subsidized like the USPS).
instead of 'media mail' with the USPS (which can take a month or more from AK, 2-3 weeks in the lower 48), I know for a fact that 97 tapes *with cases* will fit in a large sized flat rate box (the larger cube-like one, not the rectangle). around $17-18 bucks to ship. arrives in 3-5 business days.
since UPS goes by weight, but USPS *flat rate* does not, I can't imagine that UPS would be the cheaper, faster option.