I picked one up for $2.99.
The Breakfast Quesalupa felt like there was more heft to it than similarly-priced Biscuit Taco (in fact, if you add potatoes to the Biscuit Taco, it'll cost you more than the Breakfast Quesalupa). Part of it was due to the potatoes but it also seemed like there was more bacon, egg, and cheese as well.
The combination of the cheese on and in the shell gives the Breakfast Quesalupa an extra cheesiness over anything else on Taco Bell's breakfast menu.
I would not mind it at all if they were to double stuff the Quesalupa shell and sell it as a fried quesadilla (maybe they could call it the "Chimichanga Quesadilla").
Nutritional Info - Taco Bell's Breakfast Quesalupa - Bacon
Calories - 560 (from Fat - 300)
Fat - 34g (Saturated Fat - 12g)
Sodium - 1160mg
Carbs - 42g (Sugar - 3g)
Protein - 21g