Well I think it's very good for a start. It will be affordable for everyone. It's a better way to build up a base than to start with an expensive product.
Our friend with a fast 060 config may not have the reason to upgrade this round, but everyone else will.
Even if someone already has a fast 060 then it is interesting to buy. It has a lot of functionality including LAN and Gunnar has promised to add RTG as first step so you have already a accellerator with fast CPU, more RAM and graphic card and it is affordable. So I think it will be a good buy for everyone, even for power user.