The "to be fair" part of my comment was saying that the tinygrad website doesn't claim 120B.
Also nobody is comparing this box to an $10M nVidia rack scale deployment. They're comparing it to putting all of the same parts into their Newegg basket and putting it together themself.
120B could run, but I wouldn't want to be the person who had to use it for anything.
To be fair, the 120B claim doesn't appear on the webpage. I don't know where it came from, other than the person who submitted this to HN