mmmm $489.00
assuming that this is a "complete offering" is $489.00 fair?
~$50.00 for a SATA 80-120 Gig harddrive
~$50.00 for a case and power supply (this is not going to need a very powerful power supply)
~$50.00 for 1 gig of DDR2 ram
~$25.00 for a half decent mouse and keyboard
~$10.00 for a floppy Drive
~$15.00 for a DVD-Rom Drive
~??? video card

a PCI one??? I don't know if there was ever a PCI-66 video card out there, but new legacy PCI-32 mhz video cards can still be purchased for industrial use. An example of a chipset that can still be purchased for the PCI slot is the ATI Rage XL at:
http://ati.amd.com/products/server/ragexl/index.htmlwe will estimate at ~$25
~$50.00 OS 4.0 assuming that copyright can get worked out.
That is ~$275.00 so far. It has been a while since i had a custom multilayer board made (for work) but at the complexity of a computer motherboard ~$200.00 with mass produced components this about right. If you make a large enough lot this may go down to at low as $125.00-$150.00. A mass produced low end PeeCee motherboard is $50.00 less processor.
So my total is ~$400.00-$425.00.
This leaves ~$64-$89 profit.
yes you can get cheaper hard drives, ram, or keyboard, etc, but not much less expensive.
Is $489.00 fair? If my assumptions are close to correct YES.
The biggest place one could save money is using a mass produced motherboard.
Things that would be cool, a hardware emulated chipset on an FPGA with a MC68000 on a PCI card, maybe the amiga could dual or triple boot different amiga OSs.
I agree with others video capture/editing and a powerful 3D engine would be very cool and consistent with the Amiga legacy