The Sky Factory eScape is a virtual window that attempts to bring outdoor environments into your walled home, courtesy of a 40-inch LCD oriented portrait-wise, framed by faux window furnishings. It comes complete with shutters that actually close, and a full 1920 x 1080 HD display.
Yet is anyone really willing to pay $10,000 for this? A good 40" LCD TV shouldn't cost more than $1,500. Even at that relatively steep price, your average LCD TV is quite versatile. Kick a few beers back while watching the game, laugh or cry at your favorite shows, or even use the TV as an over-sized monitor for your computer. The possibilities are endless!
Sky Factory's setup, on the other hand, is pretty one-dimensional. The eScape only shows videos of natural scenes, presenting vistas that realistically will never be perceived from a window. A view of the waterfall is nice, but it seems a bit weird when the waterfall seems right outside your house.
And while it's possible to use an LCD TV rotated 90 degrees (you can always match the orientation in your computer's display settings), those fake window fixtures will definitely limit viewing applications.
You're better off building this yourself if you want one.