It's interesting that they actually have it but the price is still silly.
SP5 system board ~$1000
Epyc 9124 $1083
192GB registered DDR5 (12x16GB) ~$1000
case, power supply, modest storage: ~$300
460GB/s bandwidth from 12 memory channels, 50% more memory and you'd have more than $1000 left over. But >$3000 is not a low price either, it's just low
er.