The VIA APC is sort of what you'd get if you took the Raspberry Pi, replaced the Broadcom processor with a low-power VIA WonderMedia CPU and added a bunch of connectivity options, and slapped the whole thing on a Neo-ITX system board. VIA sells the APC for just $49, which makes it pretty cheap by typical computer standards -- but...
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VIA releases kernel, bootloader source for the $49 APC computer is a post from: Liliputing