The Fictiv blog has just posted a detailed teardown of the Ricoh Theta S. Writer Sylvia Wu marveled at the engineering that went into the Theta:
"The optical train blew us away: It's unlike anything we've seen before. The product has really high build quality, although some features felt excessive, such as the lit-up power button. ... The optical train alone probably takes longer to assemble than some complete products."
One interesting tidbit is that the memory is MicroSD (yes, it is possible to replace it with a larger card). Moreover, the MicroSD slot is facing outward, which seems to me like it would have been easy for Ricoh to create a Micro SD port. But for whatever reason, they opted to keep it enclosed.
Anyway, check out Fictiv's post!