What is the reason for going with the P1022 which has the E500v2 core in the first place, just price? Is it that big of a deal to switch to one of the other QorIQ chips with the E500mc core or just too expensive which would negate the low price target of this board?
If you want e500mc core than you must go to quad core P3041 or P2040. There are no dual core e500mc CPUs. Another "advantage" of P1022 is that it has integrated sound card into the SoC. Otherwise you have to add PCIe slots on the board or integrate sound chip on the motherboard which will result with more complexity and development cost of the board. If you add PCIe slots then you cannot have mini-ITX format of the motherboard any more.
All above can increase cost of the board and then it will not be "low cost" any more. There are for sure other factors that will influence the cost that we do not know about. If I remember correctly the mentioned price for motherboard was 400 EUR.
Only the price change for CPU from P1022 to P3041 will cost more than 100 EUR more for the motherboard itself without anything else.
P1022 = 1000 @ US$54.29 each
P3041 = 1000 @ US$181.70 each
And all of this because of problem that we still do not know if will affect performance in a real world applications. In fact P1022 have double precision FPU integrated. In this kind of "low cost" product everything counts! Maybe next mid level cost product will have more powerful CPU.
Unfortunately "T" series of CPUs was not available for delivery at the time when design was started.
-Dooz