Of course it has less power than current PCs and costs a lot more but its better than nothing for now. The Sam440EP isn't bad at all. It has eveything you would need to run OS4 on a modern hardware. The only bottleneck is the horsepower of the CPU. So for me the next step could be a Mini-ITX Sam460EX based on the AMCC 460EX processor. Price target should be below 500 Euro for a board inkl. OS4.