Well, there are two positions I have observed here at the great A.org and they are 1) ideas are scrutinized on merit of technical soundness and cost worthiness, and 2) if an idea has something to do with copyrighted infringement it is going to meet swift opposition from the "Pirate Police".
Anyone releasing modified kickstart roms has to be aware of the risks. While Amiga might not have the money for lawyers anymore, there are other interested parties that do.
Selling increases the risk & your margins would be squeezed as anyone else can do the same thing.
If you release modifications anonymously then it's unlikely they'll track you down.