The beagle board is not competing hardware. It's a naked board with a OMAP3. And I don't think much of maemo will run on the beagle or pandora. Most likely you will be able to run a naked SDK desktop such as can be run in scratchbox. It's just a means for developers to test their applications on OMAP3.

Before the N800 was announced, Nokia released SDK versions of OS 2007 for scratchbox. But scratchbox is on x86 and ARM emulation doesn't work too well. The beagle board could run the SDK in a real OMAP3 environment.