> PS3 will go lower the ever

http://www.heise.de/preisvergleich/eu/?phist=352119 -> minimum price in 09/2011, currently 33% above that
http://www.heise.de/preisvergleich/eu/?phist=360632 -> minimum price in 03/2010, currently 45% above that

> has great CPU

For desktop purposes not so much.

https://morph.zone/modules/newbb_plus/viewtopic.php?forum=3&topic_id=6993&start=66

> nice GFX

The hypervisor prevents OtherOS access to the 3D part of the RSX GPU. And it's Nvidia anyway.

https://morph.zone/modules/newbb_plus/viewtopic.php?forum=3&topic_id=6993&start=41

> and Blue Ray? [...] BlueRay could be achieved there why giving it gaming edge too

No UDF 2.50+ support on MorphOS.

> that could be also SMP target (Cell CPU is interesting)

The only SMP-relevant part in the Cell CPU is the dual-threaded PPE. That's not even two full cores, so there'd be better targets for implementing SMP.