By not porting the OS to PPC Mac hardware they are creating a market for SAM. There would be no market for SAM if a PPC Mac Mini version of OS 4 existed. At work I've junked equipment faster than SAM.
The low end SAM board is equivalent to Mac hardware produced in '99, the "high end" SAM is equivalent to Mac equipment produced in '01. SAM is underwhelming to say the least.
My mobile phone has a 620MHz ARM CPU, only slightly slower than the high end SAM!
Once again is the only thing unique about SAM the uboot firmware?