My argument on reserves (as much as I hate them,
and they also cost more when going through 
eBay):

Sometimes if you have a high-priced item (such
as a cel that cost you thousands of dollars),
it would scare off *any* bidders to see that
kind of "starting bid".  If you start the bidding
lower, you can attract more bidders and you 
always have the option later of either A) not
selling if your reserve isn't met, B) working
something out with the high bidder (such as a
"payment plan" or partial trade or something)
or C) taking a slightly lower bid (say, $50 less
than your reserve when the reserve price may
not have had any bids if it started there).

I think, though, that reserve prices should really
only be used for higher priced items or for items
which are so rare that you really don't know the
"value" of them... something like a Sailor Moon
cel of Usagi in the corner starting at $1 with
a reserve price will make people roll their
eyes (as it's not worth very much and most people
would just say, "Why not just start at what you
want for it?").  However, if you have a Dragonball
Z hanken cel or something... well, the pricetag
on that one would be considerably more steep, and
since something like that is one-of-a-kind and
not from a sequence or something, it would be
hard to determine a "market value"...

In regards to this Kenshin cel: it's very nice,
the pose is rather cool, and collectors of this
series will probably want the image... I can't
really make a guess on "market value" as I've 
never collected the series and only look at the
cels when a really interesting or beautiful cel
sits in the middle of my screen, but I'd price
it as probably lower than $100... and something
in the $35-$60 doesn't really *need* a reserve
price, since those aren't truly excessive 
pricetags (especially from what I've seen of the
prices for this series)...

Just my two cents.  =)

Peace!
Kim
aka Lady Zatara