Thanks for these recent replies as they highlight a benefit that I had not considered. It seems that not only are the electricity costs a factor but the noise and heat pose significant discomfort to the miners. We would strive for a passive heat sink (no noise) but the 60W estimate for the high-end product may require a fan. We'll see.

My impression so far is that if we build this, it would be significant enough that miners would really go for it.

Also, I've learned that you miners are a skeptical group. Therefore, our first order of business would be to have a reputable set of miners evaluate our early prototypes. Is there a short list of people that you recommend we work with to get a review that would satisfy the masses? I heard mention of "Gavin"? Any others?

I apologize if the original post was misleading. When I stated production costs, I was talking about the cost to manufacture the board as opposed to price to sell the board. I realize it wasn't worded well. I will change the original post to be more clear that these are manufacturing costs.