We have the resource to produce it and market it,the toughest part is
dealing with IC suppliers,since this field is like a private
club,until you are inside nobody want to sell you ...
So unless you plan to use something common(which 99% of the time mean
old tech) it's very hard to source the components.
Maybe if there is enough request they may be convinced to do it.
I think that odroid with a different design(let's be honest,it's
really ugly :D ) and the right marketing could have been a great
seller.But maybe doing a consumer device based on sp5pc100 make little
sense now that sp5pc110 is out.