Yes, you can get a new Modi MB for the same price. But that would destroy my concept.
I live in Saudi Arabia and the UAE. My family is in the UAE, and there I have my 2 channel set up (which is really a very good sounding set). Obviously I travel a lot back and forth between these two locations, so I bought myself (correction, got from my lovely wife as birthday present) Oppo PM-3 headphones. Very nice headphones, listening to music with it (and the Dragonfly Red) made my traveling a lot more bearable. But then I started playing with the thought to buy my first piece of Schiitt, for use in my temporary location in Saudi. I wanted a simple, one box solution. Little desk space, no interlinks, perfect. The Jotunheim got my attention. According to the reviews, the amp sounds "absolutely great", with the DAC still "very good". Reviewers also mentioned that coupled with a separate MB DAC (such as the Modi MB) the sound is indeed better. I certainly wanted a MB DAC (I know that if well designed they have a "naturalness" or "rightness" that delta sigma can't match). Still, I really liked the one box, good looking, nicely small Jotunheim. So I made the compromise (deliberate choice) to buy it and forget MB (at that time, the narrative was that MB could not be made so small as to fit in the Jotunheim case). And I haven't regretted my purchase one second.
But now I can upgrade. Now I can finally have what I actually wanted in the first place. One box solution, small, good looking, and containing a really really good amp and a MB DAC. Heaven on earth for my simple headphone set up. And then you tell me that I can buy a new Modi MB for the same money, possibly better sounding (but that will be marginally, if at all), and more inputs. And sure, a complete box with DAC in it for the same price as only a DAC board sound "more value". But you know what? I don't want an extra box (I really really love my one box solution), and certainly not if it has different dimensions (visually not appealing). And more inputs? I don't care. The only thing that ever gets connected is my iPhone, so USB is enough.
But I do understand your point. Of course, a complete Modi MB with more inputs represents more value than only a DAC board. So for many people it would be more attractive to go that route. But for me, in my situation, with my wishes, my taste, adding a Modi MB would not add, but distract from my ideal solution.