@ Kronos

The Panda specifications are in various ways above those of the Pegasos 2 specifications.

http://troikang.com/DL/AmyPanda-project.pdf

Also some people are interested in running MorphOS on the Efika miniboard, and MorphOS seems to run well with such minimal specs. The Sam440 is much better specced, so why would nobody want to run MorphOS on this as well?

IMO both boards can be nice options for hobby systems. The prices can come down when the R&D costs have been covered.