@ognix
I have also been wondering about Amiga OS 4.0 for 68K for some time. In the early days, the developers had to start somewhere, so I suspect they created some 68K stuff to prove some of the concepts they would use later on. Only the people who were directly involved would know for sure.
The contract for Amiga OS 4.0 clearly indicated that it was for Power-PC. There was also a general movement away from the Commodore Amiga chipsets, but I don't remember if this was actually part of the contract.
Unfortunely, time progressed, the AmigaOne hardware ran into difficulties, OS4 was late, and the existing licensing scheme does not allow for any other motherboard to be used instead of the officially sanctioned Eyetech AmigaOne motherboards, (and the old Classic Amiga machines with certain PPC accelerator boards).
Amiga Inc and Hyperion are no longer cooperating in any way with each other. They have taken their grievances against each other to the courts.
So we get to wait ....
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redfox