Ok, first some misinformation correction.
This does not take SDRAM, its a DDR board.
There arent 'old' and 'newer' chipset versions of this board, there is an epia and epia-m version. There are no non-'m' versions with the 1ghz chip on it, even though this doesnt specifically say its the 'm' version. The delta between the non-m and m versions are that the m contains a hardware mpeg2 decoder and more recent graphics (castlerock).
If this is in fact the EPIA-M 10000 and I am unaware of anything else that fits this web sites description that would be different, then this is a really cheap price vs competitive prices. I believe the cheapest EPIA-M 10000 i've seen is about $168.
THAT having been said, the product is named an EPIA V10000A. I dont know what the "V" and the "A" are all about, as there is no such VIA product that i'm aware of. Hence i'm a little skeptical that you might get some integrated VIA s/370 mobo with a via processor thrown in. In which case the price would be a bit on the fat side. But then again via doesnt make any mini-itx boards with the reported level of integration.
THAT having been also said, as mentioned these do not, as originally expected, have the nehemiah core c3's on them, they're the older ezra-t cores, so sucky FPU and generally performance in the celeron 500 range, but realllly low power usage and heat generation...if thats what you need. The nehemiah versions should be out soon, and would render these quite a bit cheaper than they are. As it stands, unless you NEED a tiny cool, low power, fairly weak PC, these are substantially overpriced. I'd expect the epia-m 9000 and non-nehemiah 10000's to drop under $100 pretty darn quick.
But thats just my opinion...😉