I just want to say I purchased a ZyXel USG40 and have been blown away by its features, performance and price (yes I think the price is good too). I think the ZyXel products are priced well for what they are. There are a couple of exceptions like the $65 per client for L2TP VPN, but I think it will fall in line as soon as there is any serious competition in the market place. I really like the ability to only pay for what you need. One of the things I really want is a hardware solution for content filtering. What I had prior to my purchasing the ZyXel was a Ubiquiti EdgeRouter Lite for firewall/routing and an iBoss Pro for content filtering. This combination worked okay but not great. The Ubiquiti ERL is a great device but hard to set up if you use it for anything other than a straight firewall. I was using it for VPN and DDNS and it was a royal pain to set up. I had to use the command line, and even had to go into the operating system file structure and modify some files manually. The iBoss Pro has good filters and is easy to set up but the hardware it sits on is garbage (slow) and the yearly price is steep for content filtering only. The ZyXel does it all from the GUI interface. I have it doing a WAN, 2 Lan networks and a DMZ. I also have it doing a port redirect to a transparent proxy. I have it doing DDNS entries and an SSL VPN. I also have it doing content filtering, IDP, and Antivirus. I have not had to reboot it yet!
Here is the cost comparison for me:
Ubiquiti EdgeRouter Lite = $100
iBoss Pro = $170
iBoss Pro yearly subscription fee (for content filtering) = $250
So $270 for the hardware and $250 per year fees
ZyXel USG40 (Bundle with 1 year of IDP, Antivirus, Antispam, and content filtering) = $270
Yearly bundle cost (IDP, Antivirus, Antispam, and content filtering) = $230
So as you can see I come out with better hardware (for my needs) and more features for the same upfront cost and less yearly cost. If you really want to compare apples to apples on the yearly cost then I would just compare the cost of the content filtering license (since my ERL/iBoss setup did not have antivirus, antispam, or IDP capability). So the yearly cost of the ZyXel USG40 content filter service is $110 versus the iBoss pro content filter service at $250/year.
I will say I am not a ZyXel fanboy as this is the first piece of ZyXel equipment I have owned, but so far I am just amazed. Note, I am using this in a home environment, not a business.