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It's most likely a modern PPC based motherboard designed to run OS4.x. So, the answer depends on your definitions of a) real amiga and b) PC. By 'PC' do you mean x86? If so, no, it's probably not a PC. By 'real amiga' do you mean 68k and custom chips? If so, no, it's not an Amiga. Confused yet?
In summary, it's a modern machine designed to run later/current incarnations of Amiga OS (http://en.wikipedia.org/wiki/AmigaOS_4). It isn't a classic Amiga and it isn't a PC (in the sense it can't run Windows). If you want a home for it I'll happily volunteer