my local lbs had SS wheels in 27" for $65 all day. And i've had no problem running them at 100 psi, or finding tires. in fact they're usually easy to find for cheap as well. If you have your sights set on a specific tire, they might not make it but to say that 27 wheels and tires are elusive is altogether incorrect.
BTW, damn near all my rides are 27s
edit -- the shop i got it at --
www.baerwheels.com