I think we are now beyond the question of whether this is a scam or not.
Just from counting the guys who have posted about it on this forum, more than 10 systems have been delivered so far.
However, that doesn't mean they cannot suddenly go under, for instance from cash flow problems or yield issues.
Lots of small companies succumb to cash flow issues (less of a risk here because orders have been pre-paid for 4 months, giving them an ample cash cushion) or yield issues.
Yield issues: What if they find out during QA that they have to [expensively] rework or even dump 70% of their circuit boards and can ship only 30%?
Yield issues like that can doom a start-up company, when you spend more money per shipped product than you take in.
Thus, I'd say, no, it's not a scam, but that doesn't necessarily mean it's 100% certain that you will receive product for the money you pre-pay.