The Good things about the Atari
The CT60/CT63 accelerator can achieve 105 mhz with 68060 cpu and can hold up to 512 MB of PC-100 (7ns ram).
They have the Hades Atari 68k clone
The Coldfire Atari project has a booting prototype and a reasonable goal.
They have a very cool open source browser that supports CSS called HighWire (works on 68k an does not require a GFX card!)
They already have a free opensource operating system clone, and an also opensource TOS ROM (kickstart).
At 23 GBP you can get an ethernet for an Atari
Isnt there something we can learn from them?