PLC's are quite boring in HW side IMO, just protected i/o, processor, memory and bus interfaces. I've teared down meany PLC's at work, including a +10k€ Omron CJ2 top of the line unit and it's just the same as sub 100€ Simens Logo PLC (or actually a programmamble relay). There is meany great DIY PLC projects in the web but these all lack one of the most important aspects of PLC's that being the software.
The high cost of these units goes to eliminating the years of design work and for future developing, mostly to the SW development.
It's not just the custom RTOS that run's in the PLC but you have to also develop and maintain the hole programming environment.
It's quite remarkable how robust the PLC system is, it will execute the program exactly right every time and will also monitor the code execution real time,
if there is a execution error it will go imidiatly to safe stete and stop the program execution.
There is +20 years old units at the field working as new, main problem with these is that it's quite hard to find working 386 laptop with proper software.
So the hardware is not so interesting as the software as one would think.