This seems very ineffective cost wise. Quick google shows some old ipads going for a bit over 200 bucks. 300 for more recent and better shape ones. He spent 78 on an old laptop and 50 on a screen so 128. He likely had to upgrade quite a bit on it that isn't listed (either that, he bought a really good almost new laptop super crazy cheap, or the "ipad" he made runs like shit). He then had to spend a LOT of time both to actually build the thing, and also to get all the software installed on there (and this is assuming he pirated all the software he puts on it, that shit aint cheap to just buy). All of this to make a cheap "ipad" that won't run nearly as well as a true tablet, all to save $72. Or even less if he found a cheaper deal on a real ipad than my 1 minute google search.
Stop. Reading. So. Much. Into. This. Picture.