If it means anything:
Odroid-S Premium: $299
Odroid Premium: $239
Odroid Lite: $199
The difference between the Odroid Premium and Lite is that the former comes with a second battery and an 8GB SD card. So in theory an Odroid-S Lite would cost $259. The differences between Odroid-S and Odroid are:
- Odroid-S has a 1GHz S5PC110 (with SGX540), Odroid has an 833MHz S5PC100 (with Samsung in-house graphics that are much lower performance)
- Odroid-S has 400MHz/512MB of RAM partitioned as 384MB of LPDDR1 and 128MB of "OneDRAM" and some unknown amount of "OneNAND", Odroid has 400MHz of less expensive 512MB DDR2 and no NAND
- Odroid-S has a magnetometer
I think that's about it.
So if they made an Odroid with S5PC110 and otherwise kept things the same it might cost somewhere between $199 and $259. And it could cost less if they used less RAM.
Of course, these devices are hardly what I'd consider mass production, given how hard it is to get one and how they're usually sold out. But going larger volume should lower prices, not raise them, assuming there's a market for it.
What's interesting about the current crop of HardKernel platforms is that they all share the same CPU daughterboard that contains the S5PC110, OneNAND + LPDDR1 + OneDRAM in a PoP, and PMIC (power chip), and they sell this board standalone for $120. They also include full schematic of the connector. So really you could take this board and do your own handheld around it; at the very least it'd be great for prototyping a new concept. This S5PC110 setup is better than the other stuff an average person can currently buy (OMAP3 and its Cortex-A8 based successors, i.MX51L).