Highly Anticipated 32-bit "Due" due When?

and it could be argued that it's better value than the Due.

It depends entirely what you want to do with it.
Basically the BeagleBone is a Linux box with all the baggage that involves - no real time operation your thread can be stopped at any time. Therefore no multiplexing, software PWM, no uninterrupted A/D and D/A conversion for simple sound recording / generation, no exact timing of pulses, no driving stepping motors or servos.