> VRAM 64MB (not to say 32) is terrible low for web browsing
> with plenty of tabs

Opening more tabs increases VRAM usage? How so?

> Sam460LE [...] has the same CPU as Sam460Ex and it is SOC,
> with no other controller.

Sam460LE seems to be like the Sam460cr in functionality, just in another form factor (microATX instead of FlexATX) and thus with better utilization of board surface (i.e. no unpopulated chip footprints).