I agree, it will never happen. The only way it might happen, is if ACube un-bundles AmigaOS4.x from the SAM boards and also pays the MorphOS2.x development team a porting fee to complete a version of MorphOS2.x for any of the SAM boards.
I guess you could say that the SAM boards are already available without AmigaOS4.x through their "Industrial Purchase" program, but I don't know what the minimum number of boards is for such purchases, so it doesn't really apply to Amiga/Morph users that only buy one board at a time.