The Cyrus' CPU is much cheaper....
No, actually its still pretty expensive, the PA6T just costs more.
You don't see a cheaper e5500 cored cpu until you get to the 1.4GHz T1 cpus (like the two core T1022 or four core T1042).
And I doubt the Cyrus will be significantly cheaper.
Look to Acube for new designs that feature lower cost, more modest performing cpus.
You want cheap?
Buy a G5 Mac - like mine (and then of course you'll need another OS).
And I completely support Trevor and a-eon's enterprise.
You can't stay in business without charging a price that covers costs.
Another alternative (for lower cost), waiting until MorphOS has a 64bit branch on a more common ISA.
Or you could look for a used Samantha or Pegasos board (the other AmigaOnes, being a little flaky, I'd avoid).