With all the comparisons to shevapug, beagleboard, etc. I'm surprised noone has mentioned what seems to be the closest commerically available unit: mini-box pico-sam9g45. It costs about twice as much ($69), has 256 MB ram and a 400mHz arm9 processor, LCD interface rather than HDMI ($35 for a small LCD), ... http://www.mini-box.com/pico-SAM9G45-X
It also has Arch linux or anderoid rather than Debian, but that's probably curable. This may be an option for those who want to order something now to develop for the R-pi, as long as you don't use the extra hardware features.