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Commodore's Next Hardware Release Is Dumb, And Proud Of It
(www.timeextension.com)
This is a most excellent place for technology news and articles.
It's niche hardware: a smartphone in a flip-phone formfactor (with a headphone jack). Of course they're not producing them for <$100. Ars Technica costed out other phones in a similar market category ( last paragraph here ) and by that standard it's middle-priced, or a bit above.