I do think they are just dreaming to get a foot hold in the market at the current prices. I know IF i had that kind of money to spend on a Amiga, I would much rather use the money to go to an A4000 tower or even an A3000 tower instead.
They are just shooting themselves in the foot at the current prices, don't worry, the SAM will be just a distant memory soon if they don't drop the prices, only a handfull will be sold, and, in the end, it will be just another failed attempt. Then everyone who was involved with it will all be standing around scatching them selves and asking "what went wrong?". The same will be said for the mini-mig, c-one etc.- All nice hardware, but all way over priced for what they are.