You still need hosting, advertising, the costs of running a webshop (or you're back to retailer-cuts if you're selling via third parties) including the cut taken by payment processors, and so forth - and you can't sell an OS exclusively online; what if someone builds their first PC and needs to put Windows on it? They can't download Windows 'cos they haven't got Windows yet; there still needs to be physical discs on physical shop shelves unless you do an Apple. Well, yes. It's a netbook with the keyboard sawn off. I certainly wouldn't have thought to try running anything newer than Windows XP on just 1GB of RAM, but I don't have any experience with how efficient Windows 8.1 is in RAM-starved scenarios. For simple work (small spreadsheets and documents, video playback, web browsing and the like) it should be OK. If you're not one for brand-loyalty, though, eBuyer is currently selling the Linx 7 for just £80 - or £50 if you've got a knackered old tablet to trade in.