Unfortunately, no serious android player has gone after the iPod Touch. I doubt it will ever happen, since even apple seems like they may abandon the product.
The only real option is to try and get an early 2011 dual core phone on the cheap (ie ~$300). Preferably not motorola (since you may need to put ICS on yourself at first, and Motorola doesn't allow for that) This won't be that price efficient, but it's really all you can do for an "android iPod". Buy old phones and ignore the phone.