In what sense the Powerbook and G5 macs are not underpowered custom high priced hw?
They once were highpriced but I've got:
1.67GHz 15" PowerBook
2x2.3GHz PowerMac-G5
2.1GHz iMac-G5 (20")
All in good condition, all 3 combined still cheaper than 1 SAM-460 board (not to speak about a full system). And offcourse any of these will blow the SAM out of the water performance wise so the "underpowered" part doesn't really cut.
So if you buy Sam, you pay for AmigaOS 4.... What's so bad about it? When you buy Powerbook and G5 macs you are paying for MacOS X, or not? Can you buy a Mac without Apple's OS price attached to it?
Technicly none of the 3 Macs came with install media, and even if they would have it would have been Tiger (maybe even Panther on the Dual-G5) so that not really any value...
But thats not the point, those Macs have an attractive bang/buck ratio just as they are and the SAM's would be a little less unattractive if one could substract 100Euro (give or take) for OS4.
Not that it would help selling 700Euro motherboard when better performing full systems are available starting at 100Euro.