Of course it can be used.
Hardware acceleration isn't an absolute requirement.
And some of the PCI-E cards that are supported under OS4.1 can be had quite cheaply.
I can find Radeon HD 6450 cards on eBay right now starting at $13.95, which would allow dual OS4/Linux support.
And Radeon HD 7450 cards start at $15.
Personally, in half height cards, I rather like the HD 8490 or the R5 230 (both use the same core).
And R7 240 cards aren't that expensive.
BTW - I had thought the $500 price point was for the board only, if its for the entire system, all the better.
I wonder what HW acceleration mean? OpenGL?
I'm not concerned about price of GPU that can be used as a someone who is considering $500 motherboard.
If (when) I will get A1220 (or something similar) I don't intend to play games on this computer. MY intent is to use it for AmigaOS4.1 and software (web browser primary + everything that comes with it), instead of emulation.
So, if I could use COMFORTABLY AmigaOS4.1 + browser that will make very nice tiny computer (I have few "towers" in my house already) in one of those tiny ITX cases. Like on PC, I have ancient intel mobo (about 8 year old) and Win 10 run on integrated GPU wonderfully (GMA X4500) (4k don't play well using youtube

).
We will see.