StLouisRod,
Honestly, I'm surprised that it could be profitable to build/sell cabinets they way you do. It seems to me that there is very little money to be made considering the time involved, especially if you are paying someone else to cut the cabinet, and paying someone else to assemble the parts per your specification. And then allowing the buyer open access to the software, which seems like a recipe for disaster to me (as I talked about earlier in this thread - support issues).
I've thought a lot about building Mame's to sell, in two ways.
1) I think I could make them one at a time, as a hobby, and sell them and make a little money. Most likely converting an existing cab with a monitor. This would take the least amount of money upfront, and very little risk, but the payoff would be just a few hundred dollars for lots of work. This would be more akin to restoring a classic game (more of a hobby, with the side effect of having something more valuable at the end - but not really a "profitable" business).
2) Build a half dozen (or more) of them at once. All with the same hardware, cabs, software, etc. This would take FAR less time per unit, and each cabinet could be a full featured unit, all new, and would fetch more money. I might even make decent pay if figured up hourly. But, I'm not sure I could even sell a half dozen of them. If I knew lots of rich guys I might be able to, but I'm not even sure I could sell ONE, much less a dozen of them.
So it is unlikely I would ever build them to sell. If I ever did, it would be more for fun than for the money. One thing is for certain, if I ever do sell one, it will be running DOS and won't come with a keyboard.

----------
If people are really that interested in ArcadeShopper's cab's, let me know. I have considered making a run of brand new, empty or disassembled cabinets. He seems to be willing to sell them for about $400-450 at times, but with shipping included the price is still a bit too high for most people to justify. I'm certain I could have a professional shop cut the cabs for me for less than that. I would likely do a similar style cabinet (see pictures of my Mame at
www.wvinter.net/~flanham/wlanham/arcade ). "Mostly finished" pictures are near the very bottom. If a handful of people want to buy cabinets like this, and are in my general area (Charleston, WV - near Columbus, Cincinatti, DC, Pittsburg, etc.) then I might go forward with this. It'd be a great way for me to get a few more empty cabs to use later.
Wade