Well, in Ann.lu, Ben Hermans suggested only integration of 68k JIT emulation into the kernel remains as the last step to complete OS4:
"With ExecSG finished, the only work required to get a full system is integrating the 68K emulator for those system modules which will not be PPC native."
Now, we only have to pray and hope that the different pieces of OS4 are deeply tested and glued between them correctly.