The way I remember it, (here in Aus).
C= released the A1200 to which the public responded with general apathy. PCs were already dominating the display area in major retail chains. In the one of the few stores that still stocked Amiga stuff, a single A1200 was shoved into a poorly lit corner while PCs of all flavours were displayed on island displays under lights in the main area. This was while C= were still around.
Later they released the CD32 which was largely ignored by retail, one chain stocked it for about 3 months then it mysteriously disappeared of shelves. This was about a year before C= folded.
I think the Amiga hardware platform was already on its knees long before C= died, here in Aus at least.
If C= had brought out a Amiga branded x86 PC back then all they wouldve done is alienate the Amiga crowd and been another expensive branded PC clone.
Despite Amiga hardware tech' being great in its day, it just couldnt keep up with PC technology once it had gained momentum.