"I believe if the Sam440 could be low cost"
The Sam is already low cost. A new high end PPC system would easily cost around 1000€ and up.
Sam is low cost? Huh?
OK, let's make a comparison on what you can get today if you want a NG system (HW+OS):
Cheapest "G2" class systems (new from dealers, with warranty)
OS4Cheapest Sam440ep kit at Vesalia (incl. OS4):
700 EURCheapest Sam440flex kit at Vesalia (inlc. OS4):
750 EURMorphOSCheapest Efika system: Efika kit (MB + *the Official* case, incl. PicoPSU) at directron.com: $170 USD + XGI GFX ($40) + 80GB HDD ($50): 175 EUR
MorphOS 2.4 for this: 150 EUR
Sums up to a total of:
325 EURSeems like MorphOS+Efika wins the "G2" class price comparison.
Cheapest G4 class systems (second hand only)
OS4OS4 for Pegasos 2 at Vesalia: 125 EUR
Second hand Pegasos 2 G4 system: 350-450 EUR
Grand total for OS4 and Pegasos2 system:
475-575 EURMorphOSA second hand Mac Mini: 150-250 EUR
MorphOS 2.4 for this: 150 EUR
Sums up to a total of:
300-400 EUR Seems like MorphOS+Mac Mini wins the G4 class price comparison.
Two notes about the Sam:
1) Despite its price, it offers a performance level comparable to common PDA's.
2) You can get *two* complete Mac Mini + MorphOS (registered) systems for the price of one Sam+OS4 system, and *each one* of the former will be *so much more* useful!
And this is today.
Soon there will also be MorphOS for PowerMac G4's, pushing the prices down even more (or increasing performance even more, and specs/expandability).