Shield needs to be more expensive if anything because it has three separate battery cells, more assembly parts, and more provisions for cooling.
I own a JXD S7300 and it's an okay device but you definitely get what you pay for. My micro USB port already barely works, and I'm afraid to charge it with the included adapter after hearing stories of it exploding. After dropping it once the switch behind one of the volume buttons went flying out because it was barely soldered on. Despite what the review says my experience with the touchscreen is that it's not very good. This is for a product whose reviews favored much better than the Archos Gamepad's - I wouldn't touch that thing with a ten foot pole, it sounds like total garbage.
There's no way Shield's BOM cost is < $100, and even if a lot of it was made and assembled in China it still has to recoup pretty big fixed engineering and recurring support costs by a California based company; they did say it was in planning for years. I doubt nVidia is anticipating huge volume and they'd be pretty foolish to dump a bunch of money into it under those hopes. Systems like 3DS and Vita that are subsidized by game sales shouldn't even enter the conversation. Saying that it should be at max the same price as Nexus 7 is at least as bizarre, when there are several aspects of this that make it more expensive. Besides that, Google probably pitches in something to make all the Nexus branded devices cheaper, like the Nexus 4 costing a lot less than other comparable phones.
I got a S7300 as well. I can't say my experience has been as bad as yours. It's held it's own quite well considering it's a ticking time bomb of cheapness. After getting my first JXD device the JXD S601, I got kinda accustomed to what to expect, It's true they are getting better and higher quality with each iteration, but at the same time they're getting progressively more expensive. I think a lot of the reviewers have owned a previous JXD or YINLIPS device so it makes them unknowingly biased or at least a different point of reference when reporting the good or bad. They aren't comparing the gamepads to nexus 7's and iPad and whatnot usually.
The touch screen is one of the best of this category of handhelds, it doesn't exactly compare to a smart phone in terms of responsiveness, and the viewing angles is subpar even considering it's price IMO. I will say the responsiveness got a lot better once I removed the included screen protector. I don't know if it's just the screen they used, but the sensor didn't appear to like anything less than a direct touch.
but anyway, it's what $150 should feel like, and it does.
I don't think monstercameron either agrees or gets what I keep saying in different ways, so I'm just going to stop responding and leave him with the "agree to disagree" I don't like the circle argument thing. You obviously see what I was getting at, so my point is comming across to someone, mission accomplished.
Anyway, I am taking a leap of faith that this delivers in the build quality realm. After seeing the regurgitated technology that was in the archos gamepad, (basically JXD level of quality innards, if not worse) coming from a mainline manufacturer. I am kinda scared, but I still have confidence this will turn out good. Archos appear to be using similarly priced hardware inside their fancy shell as JXD and Yinlips which just turned out bad, if they didn't cut corners and use a more reputable SoC maker, it would have turned out to be a half decent product I'm thinking. The shell looked real solid, haven't heard anyone complain about the outsides.... just the insides.
I have yet to see a shit tegra device though. Every Tegra device I've owned and seen in the past has gotten stellar performance, or at a minimum, sufficient That's why my money is on the shield being a success, and the price seems justified. I am expecting a premium product though, Hopefully it delivers. Their reputation and entire line of next gen tegras, not entirely, but partially, rest on this device's performance. That is the beauty of flagship devices, they usually pay quite a bit of attention to the small details. I should be able to say with confidence that the performance of this is going to be what is to be expected. That's sort of where the other android gamers seem to have most of their problems. So I believe this will "act" like a premium device. Hopefully it "feels" like one as well. They aren't known for their plastics manufacturing.... That's the gamble. Hopefully the extra money went into perfecting that.
[shameless plug]
I also want to say, I can't wait to try out drastic on this once you get the android port up and running!
[/shameless plug]