I think that a 68k integrated EMU would be quite important for AROS because it would allow you to use compilers, a tcpip stack, browsers... until we have more native AROS apps... I would put the IMHO most important things that need to be implemented in this order:
1.-68k EMU
2.-Native Dev Kit
3.-OpenPCI support or compatibility...
4.-CGX & P96 Emulation if it doesn't include it