As a point of comparison, the Radxa Orion O6 shipped a year ago as a 12 core ARMv9 board on same form factor and TDP, for $100 less, with 5x the single core performance (and including a competent iGPU, NPU and VPU). These are very much developer/tinkerer only boards as is.
mkesper|1 month ago
https://github.com/geerlingguy/sbc-reviews/issues/62#issueco...
https://github.com/System64fumo/linux/blob/main/hardware/dev...
easygenes|1 month ago
fc417fc802|1 month ago
easygenes|1 month ago
If you don't need the full PCIe slot, there's also smaller SBC boards (either exactly micro-ITX or similar footprint) using the same SoC: The OrangePi 6 Plus and Radxa O6N. The OPi is available readily for $260 with 32GB LPDDR5, though admittedly the RAM is lower spec than what ships on the Orion O6.
These are my favorite sub $500 SBCs available today. Great Linux support and you need to move up to something like the LattePanda Sigma at over $600 to get something outclassing them in a similar form-factor, but then there's no option for directly slotting a full-size GPU either.