The sad part is that, for late 2008 it is drastically underpowered and heavily over priced. There's no getting around it, from an economic perspective it makes no sense.
But..., Amiga buyers are not, by definition, based in reality or at least 2008/9 reality. I'm sorely tempted, even given the low power/price ratio, to sell off my old Motorola based Amigas and replace them with a single SAM. It's small, if I buy the psile case I can have Amiga printed on the top and I don't need special monitors to use it, any common dvi one will do!
I can convince the missus that way too. "Look honey I'm getting rid of the ugly crts and big boxes, I'll just have the MacPro for work and the Amiga/SAM for fun, I promise
"