I personally think that it will be more likely that Open Office and Mozilla come out for the Amiga this year then the Shark card coming out ever .
Who should build it. Elbox isn't up to the job to manufacture something as complicated as this CPU-card (or more like a complete computer). At best they could buy the sonnetcard and modyfy it's BIOS a little like they did with the Spidercards that are in fact bog standard PCI-USB cards.
The Shark+ is even more vapourware, as Sonnet didn't made a card with this features and again Elbox does not have the capability to add those features to the standard sonnetaccelerator themself. When is comes to software, well Hyperion didn't even got a "prototype" and even if they had one they sure will have better things to do then adapt OS4 to this card (it's only luck that teh old CSPPC cards are supported anyway and this is only because OS4 was developed on it for a good part)