I disagree. The S was going for $189 this BF, and I do know that Black Friday and standard retail prices will be different. I still see no reason that a disc-less redesign of the S spec could not easily be below $100 within a year or two.
They could also potentially just build the spec right into other devices, such as Surface Pad.
Now the surface pad I agree with. I'd love to see the XB1 final form become a tablet. Just to f*** with Nintendo.