Do you have a realistic plan to develop cheap(er) boards? Where the devs are paid normal wages for their work and not have to do it out of love ?
Didn't you notice that also the number of hardware developers has decreased a lot together with the number of amiga shops. This is not because they make tons of cash.
Are you kidding? Just ask the few people that know how much Acube sells their PPC motherboards in the embedded market (and I am saying this is not in high volumes), and you will no doubt see that just changing firmware and adding OS4 adds many hundreds of euros alone.
So OS4 hardware could be cheaper, if ambition was just a bit lower.
Anyway, sooner or later OS4/AmigaOne/SAM will be out of the current Amigaish offerings if they dont change their selling/advertising policy. It is a niche within a niche that will eventualy dry up.