The explanation I got was that Hyperion is building up the market, by porting to new motherboards, someone can make the mobo (Acube), someone can sell it (AmigaKit) and someone needs an OS to (Hyperion), so they all make money and a new Amiga market is built.
But to be totally honest, a port to Mac Mini makes the most sense, no?! Just think about the userbase and all kind of awesome programs that could be programmed by the new userbase?