@zylesea
"better hardware support" Both are pathetic in that. Both have only one board available to buy, both dream about the not-anymore-in-production MacMini.
"While the Sam may be a nice board its price/performance ratio is really poor" Exactly the same goes also for Efika. Efika cost less but also gives less.
If HW has to be taken into account in choosing the OS, I would go (I went) for SAM because it fills the minimum specs of a usable NG Amiga desktop. 128M RAM is not enough and one PCI slot should be free for expansion, etc...
Otherwise, I think MOS2.x and AOS4.x are both good options as the next gen AOS.