No argument here. I wouldn't pay $400 for a phone, nor $600 for a tablet. I sure wouldn't pay $800 for this. The yacht can lump it.
The only thing I can see as being even marginally practical is the following:
...The Xi3 can also be used as a virtual work station. The company sells an outboard processor
($250) that allows four users to work on a single device...
At roughly $1,000 (Base Unit + Outboard CPU), setting up four users might not be an awful value, assuming your company was deep into the cloud computing game.
If they sell any of these for the above scenario, it will probably be due to this reason more than anything else:
...And it can save on electricity costs. The Xi3 requires only 20 watts of electricity to operate compared to most other units that drain 100 to 400 watts on average...