@MikeB

Panda has no PCI express or AGP while PegasosII had AGP. Panda form-factor is not ATX or microATX. Pegasos II has excellent linux support while I don't know if Panda has been tested as much as pegasos. BTW UD Tech board layout doesn't seem to be designed for desktop use... they could use at least MicroATX with 1 AGP and 3 PCIs, instead of offering odd layouts. It looks as a desperate attempt to sell anything with a ppc chip. And it will probably be *much* more expensive than Peg2 or the future PegIII.

About Sam440 vz Efika. Efika works with both MOS and Linux and has been shown running Wipeout2097, playing DVDs... and it has better features/price ratio than the vapourware Sam440 (Sam440's cpu is simply too weak for real desktop and the additional chips like sata, radeon, usb2 and the fpga only rise price up.

BTW, as we are talking about vapourware boards (well, ud tech "panda" is not vapourware, but it's not produced in high quantities yet so price will probably be too high) we could compare the forthcoming Pegasos III with the "Panda"... MPC8641D is simply an state of the art G4 chip with a memory bus 3 times faster than the fastest g4, PCIexpress controller, 4 Gigabit ethernets...