Cheap small factor computer

Hi there

I stumbled over GuruPlug Server Plus, a small factor computer which can 
be plugged into the wall power 
plug:http://www.globalscaletechnologies.com/t-guruplugdetails.aspx#features
The Plus version with two LAN-ports is about 89 EUR, which I finde quite 
cheap.

Specs:
- 1,2 GHz ARM processor
- 512 MB DDR2 RAM
- 512 MB Flash
- 2x Gbit Ethernet
- 1x eSATA
- 2x USB 2.0
- 1x internal MicroSD
- 1x external MicroSD
- Wi-Fi 802.11b/g
- RS-232 and Mini-USB for console
- Hardware support for AES, DES, 3DES, SHA1, MD5
- under 5W power consumption (!)

I wonder if this platform qualifies for m0n0wall. I've read that there 
are FreeBSD distributions that run on the ARM CPU...

Your thoughts?