It is or will be sold by Barry Altman of Commodore USA, LLC.
Use Google if you want to find the Internet site.
I myself if I was a prospective buyer might not send them any money maybe to preorder their new Commodore 64, as they might not be ready to send them yet, also their Commodore and or Windows software might also not be ready yet on their Pc nor might they be ready to send it on CD yet, I am not sure so look at their web page yourself.
I just now found out about this, by looking at other stuff on the net, using Google.
I would have thought that besides making something like this that they might also make some sort of more or less retro compatible but also enhanced Windows compatible software that is a language similar to the old C -64 language but with new windows kind of sound and graphics commands as similar as possible to those used on the old C 64 and that can compile programs to .Exe files and run on any Windows Pc without any runtimes, it should be able to make more complex sounds and graphics as other newer programming languages can do.
Well if all that is needed is to run or program using Commodore basic then emulators already can do that, but their C 64 windows are kind of small or at least they were before and this new Pc I guess that can give a much bigger monitor full image.
The downside might be that for running Pc programs it might not be the best as it might not be as fast as most regular desktops are, it might be more like a much slower laptop portable Pc.
Again I say that I don't have anything to do with them.
I also don't think that using the old C 64 computer case is such a good thing, I sure don't like that old box, it is ugly as hell.
They should instead have used the case in which the newer C 64s came in, I think that they were the C 64 C or whatever.