To me yes, absolutely. In the page's comments, the listed build costs are described as being based on minimal second hand parts costs. One could skip this step and go for used Android phones directly snugly at the same price range for equal or better features/functionality/performance. The hardest part is to sort through ones which have unlockable bootloaders and the like. Of course there is nothing wrong with wanting to hack on hardware, quite the opposite, just it's not leading to a hardware assembly at jaw dropping prices (even if you consider the used part sourcing/shipping and assembly effort 100% free).
To others, it depends what "it" in the page even is to them. I'm sure someone would say "but I want to find exactly a 3.92 inch 1080x1240 resolution AMOLED touch screen with... as seen here - can you point me to that?" to which I'm not sure the price even matters anymore. The only thing that is 100% this device BOM is this device BOM, for however much that's supposed to be worth saying.