It would be a great way to have some donations... ;)
This is something that occurred to me in passing. I'm well aware that
phpBB sells plushies of their mascot Bertie, and that MyBB is designing a mascot so that they can possibly sell merch. I'm also aware that SMF have t-shirts (both Nao and myself own SMF t-shirts) but they were always perks for being team/major contributors and the last time the notion of selling them for funding for servers etc, the idea was turned down (I won't get into details but it was basically said that they didn't need the money and preferred to keep the t-shirts as a team thing)
I do not want it to be a profiteering exercise, so if we ever do anything other than a limited edition run for supporters or whatever, I really can't see us doing it for any serious profit - but that's just my opinion right now, sat in a darkened room, late at night, in between struggling to make a new feature work. (i.e. Not with my business-sense brain in gear.)
It's never been about the money with us, but I guess one day we could consider it for funding servers down the line if needed.
(Right now: I'm just trying to get an idea of interest, so I can go investigate pricing and so on. More that are interested, the cheaper it gets per item.)