I added this to my post on Amigaworld, but basically the goal of "Cyrus" motherboard is to replace the nemo board with one that Is a lot more long term and future proof for Amiga users than the nemo was. To that end the board should support the P5040 so an X4000 could be made with the CPU: P5040 at 2.4Ghz quad core down the road.
SMP is coming in OS4.2
I think there playing more the long game with the hardware as software can always catch up afterwards, it be harder the other way around pushing the hardware with software which I suppose is what the Classic Amiga market is, this is after the NG market.
