I've never seen it stated -- is the A1222 likely to cost less than a SAM 440? I was assuming not. (And my assumption is that is faster than the 460, but I've never gotten an answer asking in these forums if that is the case.)
bp
I've never heard a price, only Trevor pointing at a mysterious black box* and saying "that's how you get the price down".
The P1022 uses E500 cores which are capable of 2.4 MIPS/Mhz whereas the 460EX is capable of 2.0 MIPS/Mhz but the P1022 uses a non standard FPU which is likely to involve a speed penalty on software that uses the FPU. It may lose the edge to the 460 here but I'd prefer to wait and see OS4 running on it before making any conclusions about it. P1022 is also dual core which will be useful whenever OS4.x gains multicore support.
*the box, a custom ITX case, had a Tabor (A1222) motherboard inside it.