The Amiga was defined over hardware & software. So yes, hardware is also an issue.
The thing is, that there is only the system left. So no hardware.
Today you use, what everybody uses as a machine. So nothing special anymore.
The software is nice, but it is only intended for those who like use an modern Amiga OS today, not for the masses, which is contrare to the Amiga idea.
Personally, i think any attempt to bring something out and place it on the market to compete against Windows, will have a hard, hard time.
A transition to a new OS coult be done, if developer would port their software. Well, that mostlikly will not happen.
It is unfortunate, but i guess, thats why most people own a PC and nobody, except Amigalovers, notice that there is even an Amiga OS.
I think, thats just how it is and i doubt it will change.
Like i said, to me Amiga as a machine is death. As far as software i agree that the Amiga OS getting better and more modern. But it is only targeted to Amiga owners. Well, i guess thats fine. :-(