It's launched now, available in stock at Amazon UK for £126. 128Mb RAM, 2Gb ROM, it runs Windows CE 6.0. If it could run full Chrome OS, at this price, (probably ARM Cortex A9 is needed though) this type of product will be perfect.
The price is likely below 129€ in Europe and below $129 in the USA! USA does not pay taxes on consumer electronics.
Processor: Samsung 533 MHz
Memory: 128Mb RAM, 2Gb ROM
Operating System: Windows CE 6.0
Display: 10.2 inch TFT LCD Digital display
Audio: Integrated speaker, 3.5 mm Stereo Headphone Jack
User Interface: Buttons (Power on/off, Reset on/off), LEDs (AC/DC Power, Battery status)
Interfaces/Ports: Standard SD card slot (up to 32 Gb), 3 x USB 2.0, RJ-45, DC-in
Wireless Network: WLAN 802.11 b/g
Battery: 2100 mAH
Dimensions (WxDxH): 182.5 x 270 x 31 mm
Weight: 1.1 Kg
Thanks BenMars for your report from the Hong Kong Sourcing fair!