@Palm,
The MorphOS team has said not to expect MorhpOS to be released for the MacMini anytime soon, which in normal Amiga terms may mean 6 months to 2 years.
If you want something now, you must decide what is most important to you, 1. Backward compatibility, 2. Money, 3. Newest hardware for AmigaOS4.1?
From Everblue's post in this thread, it seems like you have already decided that for you the SAM440ep would be best, so save up a ton of money and get one.
From your original post, if money is your consideration, the EFIKA is the current hands down winner for hardware to run a next-gen Amiga-Like OS.
If you still want to play old Amiga games that hit the custom chips, you should get a Classic, or use WinUAE on your PC.