There aren't many entry-level graphics cards left, mostly because their market segment has been stolen by CPU-integrated iGPs and GPUs. The one that Club 3D has just launched is one of them.
Well, sort of. If this were half a decade ago, it would qualify more as a mid-range board than anything else.
Then again, there are Radeon R7 240 and 250 cards, so the R7 260 might fit the mold anyway.
The new card from Club 3D has a GPU clock of up to 1030 MHz, 1 GB of GDDR5 memory at 6 GHz, and a single-fan cooler with a black shroud.
AMD TrueAudio technology is, of course, supported, as is Mantle (for games made on it instead of DirectX, like Battlefield 4).
Club 3D did not say what price the Radeon R7 260 royalQueen had, which probably means it's the same $140 / €140 as for all others.