NatAmi isn't going to use an actual 060, though, except in the test models (SamuraiCrow can feel free to correct me if I've misread their site.) They're using a custom 68k variant within the FPGA. I'd bet that the lack of a $100 CPU would definitely offset the cost of a larger FPGA, so I'd be surprised if it's as expensive as the Atari Coldfire, let alone anywhere near as pricey as the SAM460. We'll have to see, though.