Thanks! :-)
Yes, in the end we will need 200 people placing a real preorder so we can start building a batch of 200 devices.
The timeline until this starts is:

• in 2 or 3 weeks (we hope) we will have evaluated the complete concept against a real N900 and we will know what we plan to build, I.E. what we need to change in GTA04 and which components we need to and actually can source.
• Then we know which product properties aka specs you want and we can actually offer, and we will have a more clear-cut BOM and expense evaluation so we can tell something reliable about the final pricetag.
  Only then we will start some kickstarter or other means to raise funds for developing prototypes. It's not yet decided what options we will offer, like special editions and/or premium memberships with direct channel to the lab, and/or an actual preorder already - with an ahead down payment of maybe 20%. Anyway the goal for such fundraiser/preorder-early will be ~10k .. 15k EUR that's needed for the prototypes. There's a certain very minimal (0/00) but non-zero risk that by circumstances we have no control about (components might show fatal defects, known as Silicon Errors, etc) the project still may fail during that phase, so this funding must be considered some kind of venture capital.
• Then - given we can raise the funds - we design and build prototype board GTA04-NeoN_A1, cross fingers for components and all will behave (see SiErr), and test it. Fix any bugs (sure there will be some, there always are), test again,
• build better protoboard GTA04-NeoN_A2. After a few cycles in this process which will take a few months
• we will reach quality that's ready for MP.
• Then the latest we will show off first prototypes and open a regular preordering form (or ask for payment of the remaining 80%) and hope for those minimum 200 needed preorders to rush in during a few days.
• let's hope 200 preorders come in, we start "Mass" Production, and 4..6 weeks later the devices should be ready to ship (disclaimer: sourcing of N900 case parts from some obscure asian channels may take longer than 6 weeks, depending on shipping and whatnot, so while the GTA04-NeoN boards may already be ready to ship, this might not apply for the complete devices)

cheers
jOERG
(disclaimer: all time spans and values are my own rough estimations and not backed up by those who are the experts of managing this process. [edit] meanwhile "confirmed" by Nikolaus)