About 5 years ago, I was involved in a project where we purchased Intel based tablets based off a standard reference design in bulk for about $80 a piece - that included battery, cameras, screen, casing and more.
The cost of the board only was about ~$30 or so.
I really wondered why no one was selling these to compete against the Pi in the heyday.
The only problem we had and why we didn't sell to makers was because we didn't control the design and we had enormous technical problems with EFI/Bios 64 bit booting only and a headache like crazy trying to reinstall Linux which just randomly broke all the time.
Truth be told, I wish I pushed through with it.