Very unlikely that people would want anything less than a fast 060 board (faster than any available today) that would involve creating or licensing (from Rodolphe of Czuba tech) a 68000 SDRAM controller.
With a 100MHz 060 board you would increase your market by a large amount as owners of current 060 boards would consider upgrading.
Unfortunately you'll never source enough 060 chips to do even one production run though, I've been asking around they just dont exist as NOS. Maybe if you could find a good recycling center who recycled a batch of telecoms equipment or something?
The next thing is that a lot of users are used to having an accelerator with a DMA capable SCSI controller. Unfortunately you'll never get these chips ever again. Your only hope is to make your own DMA capable IDE controller... many months work and increased cost as your CPLD/FPGA has to be much bigger. To leave out a "high speed" disk interface would alienate all potential 060 upgraders and most potential new buyers.
The development of any four layer board and a prototype run will cost in excess of $20k+
You will never make a profit. I very much doubt you will break even.
Have you even considered where you will get the edge connectors from? They havent been made for 10's of years. Tooling costs alone will be huge and the MOQ will run into the 1000's!
