The cheapest Mac Mini I've seen went for 40 USD (machine and power cord, nothing else). It was of course the lowest specs, but it's hard to argue with the price.
But you do have to add 79 Euro to the price for a registred MorphOS. The good thing about SAM460 is that a AmigaOS 4.1 licence is included. So it's actually a little more expensive than you would first think. However, you can of course try out the 30 minute version for free and as much as you like.
The SAM460 can use better GFX cards as well. The Mini usually have terrible VRAM by todays standard (32 MB). If you want the "Silent upgrade" model with 64 MB VRAM it will cost a lot more than 40 USD. Probably somewhere around 200 USD or more. Plus the MorphOS license. It's still cheaper than a SAM460 motherboard though (and a whole computer will cost much more).
