Burnin bitfury board + chips + heatsink + postage + VAT (> 40 GH/s) = 895.40 Euro = 9.95 BTC (at 90 Euro/BTC) = 4.02 GH/s/BTC
H-boards + VAT + postage (25GH/s) = 483.6 Euro = 5.37 BTC (at 90 Euro/BTC) = 4.66 GH/s/BTC
I'm assuming the worst case scenario on burnin's bitfury boards (40 GH/s) as nothing significantly higher has been demonstrated publicly yet. I think if anybody can OC these things to the max then burnin can, but without evidence we can't take this into account when comparing products.
Don't you need an M-board in order to use the H-board?
Yes, you do indeed (unless you're a hardcore hacker and can whip up your own ). We have an M-board coming in October, so this is the calculation that matters for us. Obviously this wouldn't be the case for everybody, but cryptx jumped on my comment so quickly I felt it important to reply.