First you keep talking about windows 10 license. I realize that might be very important to yourself so is relevant in your evaluation but for myself I will run linux. Also if you are a business person or in school you can easily obtain legal microsoft bless version of windows 10 for well under $50.
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Your price point for the wireless card is outrageous; I think the intel card I purchased was $17 when I purchased a brix the (7260.HMWWB.R) I ordered cost $20. I wont go into the other items other than to say it sounds like your picking price points to make the unit favorable not what you would actually pay if you had to buy it yourself.
As per the "apples to apples" portion of my post, the point of the DIY build post was a 1:1 comparison. Removing hardware & software from the equation negates that. The MINIX comes with Windows 10, 802.11ac wireless, and Bluetooth 4.2. The 7260.HMWWB.R chip only comes with Bluetooth 4.0, not 4.2, and also the motherboard/CPU combo TeknoBug linked has a 1x PCIe slot, so that card would not fit anyway, thus the price is not outrageous because that would be what is required to get the same specs in a DIY rig. In the interest of matching hardware as much as possible, I added the pricing for those 3 hardware features into the overall cost.
Thus, the 1:1 price premium on the MINIX is $63 (vs. a Mini-ITX build) or $103 (vs. a Cubi build), and for the price, you get a ventless computer, small footprint, and turnkey support (no assembly required, no Windows installation required, no driver installation required). So you can take it out of the box & immediately use it, and also throw it in a dirty environment and not have to worry about cleaning out fans & vent ports all the time. Whether or not that is worth the price premium depends on a number of variables. Saving $100 by using a Cubi is pretty appealing, considering all you have to do is pop in a small SSD & a couple of RAM chips, and then install Windows & drivers. Not much work at all.
If you don't need the exact same set of requirements as the MINIX offers, you can obviously save money by not purchasing a Windows license & by getting similar, but not 1:1 equipment (i.e. BT 4.0 vs. 4.2), especially if you get a system like a Cubi that has a Mini-PCIe slot ($17 card, although the Cubi comes with a card already) vs a 1x PCIe in the Mini-ITX system. So if your goal is to put Linux on it, then the Cubi is a lot more favorably-priced, for sure.
It gets even more complicated if you start considering laptops & don't need an SSD boot drive. Best Buy regularly sells Celeron laptops with 4 gigs of RAM for $199 to $249, cheaper than even the Cubi, and which - compared to a desktop unit - includes a keyboard, trackpad, screen, and built-in battery backup (and can be run as a desktop with the lid shut, or open using the built-in screen as a second monitor). In fact, Best Buy has a Celeron laptop on sale for $179:
http://www.bestbuy.com/site/asus-15...n-4gb-memory-500gb-hard-drive-black/4476600.p
So, there a lot of options. The MINIX is nice because you can buy it, plug it in, and start using it right away. It just comes at a ~$100 price premium over alternative options. As cheap as $400 is compared to other fully-loaded mini desktop solutions, it's pretty high for a Celeron-based system these days, given how cheap laptops are & systems like the Cubi or even DIY Mini-ITX systems.