ATT is already offering the 4s for Free and the iPhone 5 for $99.
No, they're not. http://www.att.com/shop/wireless/packages/apple-iphone-5-16gb-package-sku6450393.html#fbid=4sOHdYnUhP_
5 will most likely move down to $99 when the new iphone comes out or shortly before.