If to compare CPU from Orange Pi Plus 2E - Allwinner H3 - and S912 frankly, we will see, that price difference for processor, that is “more than 2x better CPU, more than 3x better GPU, 801.ac WiFi, much better VPU” is not “twice bigger”.
Ie, S912 costs not “twice” bigger, than Allwinner H3. I mean, the price difference for 120-39 = ~$80 is not justified higher, than prices of Orange Pi Plus 2E.
I think, this such so big price difference (~$80) is for to payback dev. expenses of Khadas VIM2 and to make super-over profit from selling it on the first time, on the hype of it.
So, I think, real price of this board should be about $50-$70, with hardware components costs, production costs and a very good sellers profits.
And, it could cost about $40 too, with the smaller sellers profit.