"CJE and Ad6 are hoping for beta machine sales to dig into three figures in order to see a return on their investments"
100+ developers for a beta machine?
Well I suppose Castle pulled that one off a few years ago and for quite a bit more money, but can Ad6 and CJE really be expecting that many beta sales?
Remember that most developers don't need another 32-bit machine, and those that don't have an IYONIX, know people who do and who can any testing required.
Besides, are there 100+ developers for RISC OS in the first place?