If we are talking new "classic" Amiga. Then a 100+MHz 68060, a couple of big FPGA's to implement the chipset, peripheral phy's (10/100 Ethernet MAC, USB2.0 Host, Audio Codec, SATA Phy's etc.)
If we are talking a new platform for AmigaOS, then it has to be a standard off the shelf Intel x86-64 motherboard as found in PC's.