It just seems expensive to me. I know R&D costs money and it comes with an educational operating system, but the website doesn't really sell me on why it's worth $300 as opposed to $200 (a price point at which I would buy two for my niece and nephew).
For $300 I can buy an inexpensive laptop with a lot more computing power, find a free educational Linux distro, and teach my niece and nephew how to install it. Is plugging a few components together in the pi-top worth $100?