The Kaby lake Core m3 already costs 281$ a piece when you buy 1000 of them. Add to this the M.2 SSD and the other components, and it won't get any cheaper than the 450$ of the previous iteration of this handheld PC.
It's a good build, basically the best you can do right now when you want to create a handheld based on PC, but that doesn't change that the iGP isn't any good at gaming. It could play Rocket league and Fifa 18 on the lowest settings in 720p30fps, though.
The Nintendo eShop rating Thread: http://gamrconnect.vgchartz.com/thread.php?id=237454 List as Google Doc: https://docs.google.com/spreadsheets/d/1aW2hXQT1TheElVS7z-F3pP-7nbqdrDqWNTxl6JoJWBY/edit?usp=sharing
The Steam/GOG key gifting thread: https://gamrconnect.vgchartz.com/thread/242024/the-steamgog-key-gifting-thread/1/
Free Pc Games thread: https://gamrconnect.vgchartz.com/thread/248138/free-pc-games/1/