The difference is that the people behind Sam are prepared to talk to Amiga about licencing.
Oh please, like Genesi wouldn't cut a deal with Amiga Inc to get OS4 on EFIKA? Get real. Problem both for Genesi and the SAM folks, Amiga Inc requires a minimum gross sales of $500k prior to being considered as a partner. Of the two, AFAIK, only Genesi would come close to that minimum threshold Amiga Inc has set.
Dammy