It's also unknown whether they have the money (I believe that Hyperion quoted €20,000 per platform?) so it would be €40,000 they need up front to pay Hyperion for the porting of OS4 to their two boards.
I guess that number was an educated guess and might be based on the estimated time a port would take. I think a main part of it will be porting to a new chipset. And in this case that is a kind of TSI chip (the 109 on the Troika/ACK high end, and the 107/108 on the low end?). But once this is done, it should be relatively easy to support TSI based boards, thus reducing the cost of porting. Also, if the TSI is supported, the question will be, how much effort is it, to support a product family (e.g. a range of 107/108/109 and future 110).
It makes sence if Adam and Troika work together support the TSI chip(s) and thus reducing the costs again. (just a guess). And I tend to believe if you read between the lines that happend already.
@Troika: Any info how fast the 7448 is on the high end board? Do you plan a range (e.g. 1.0/1.4/1.7Ghz or so)