I have said it until I am blue in the face that any engineer with a half decent IQ would be building cheap motherboards based on the IBM Xenon 3.2Ghz CPU which is compatible with PowerPC. This CPU is 4+ years old now. They should have made the call to IBM a long time ago at Hyperion/Amiga Inc etc. Given some 50 million IBM Xenon CPUs have been fabricated they could probably sell them at LESS than 604e prices charged to Amiga companies.
Unfortunately they would need to call Microsoft, not IBM. I very much doubt M$ would be that happy to sell the CPU to outsiders.
If you'd be talking to IBM to create something similar to Xenon... well then you'd need to have some serious financial backing I believe.