There has already been lots in this forum about Pearl flutes.
Be aware that there are Taiwanese-made models, and Japanese-made models. You probably get what you pay for, and those who rave about Pearl flutes are probably talking about a completely different animal from the often very problematic ones I frequently service.
In my experience, the Taiwanese models are sometimes overpriced by dealers for profiteering, as if they are posing as the higher quality Japanese models.
Just because Pearl makes SOME really good flutes, do not assume that their cheaper range is high quality.
It can be difficult to find the truth about which models are made where. This site may help:
http://www.allflutesplus.co.uk/2004/instruments/instrument_index.htm