Yeah, but they could move a step into that direction. I mean producing a sub 100 board is pretty risky. But they could try to reduce the cost barrier way off. E.g, a 821xx board for less than 250, I think there would still a nice profit in it. That could generate a few more sales (also outside the OS4 camp). A board around the 8x1xx can be pretty tiny. Something like Efika 5200B is.
Anyway I somehow sympathise with Acube (they are openminded and deliver), but the current price scheme by them is only for hardcore enthusiasts. And the 460 with its stupid pci bus limitations is a bit - well, politely said - suboptimal.