To Amiga/desktop user it is. My Mac Mini runs circles around it.
My PS3 slim runs circles around my lap PC, X1000 and MacMinis alltogether. Even just with 256MB RAM.
Point is mass produced items cant really compete to hobby produced boards in pricing at least. And MacMinis have their own limits. At least in AmigaOS 4 world well equipped SAM 440 is still enough. And gives less headaches then SAM460ex and X1000.
Maybe. Or maybe they have found a customer that just need it. There is UMTS/GSM module what certainly is not designed to Amiga market.
That would mean some good heavy Linux support I have missed. Or some OS I am not aware of. There is no option to buy board without OS and Acube website.