This new SBC looks interesting, an Odroid H2+ fitted with an Intel Celeron J4115 running at 1.8GHz / 2.5GHz. The board can run Windows 10 or Linux and costs around $119.
Out of the box it’s more like a conventional motherboard so you will need to add DDR4 SODIMM memory, permanent storage and a power supply.
You can buy ready to go Windows 10 nettop PCs for around £100, so this board is going to be fairly expensive by the time you’ve added all the parts and case to make it usable.
However, off the shelf nettop PCs don’t tend to have Linux support and boards like the Raspberry Pi don’t have an RTC which this has, so like most things it’s swings and roundabouts.
One to watch for potential digital signage use.