Game lineup really looks solid. But of course what it really comes down to is how good is the emulation/hardware, and how easily can it be hacked to add lots more games.
But $79.99 with 2 controllers and 40+ games out of the box, not bad. I think the only complaint I have so far is they went with the 3 button controllers instead of the much better 6 button. I would have gladly paid an extra $10 for the better controllers, but oh well.
Final games have just been announced: