What you describe is a so called "business model" - and it is different from the MorphOS team. I suppose they try to build a new base of hardware AND software combination with more than one system deliverer. In this context the HW company makes some money, the software company makes some money, the dealers make some money - especially if they build systems for customers (like my sam440ep was pre-assembled by my dealer).
Of course the software part in this model could make more money if they port the OS to Macintoshs. But up to now Hyperion still exists and ACube still exists and AmigaKit and Vesalia as well - so it seems to work.
Yes, I guess it makes sense by describing it with a business model.
But actually it makes no sense at all.
A companys main priority is to make money. If Hyperion believed in OS4.1 they would port it to Mac Mini ASAP (and they would bake in runinUAE so oldschool Amiga users would be able to play shadow of the beast with a simple click), they would make some money for sure.
But somehow I got the impression they are hiding their real passion and reason for developing this OS of 4.1, if it was just the joy of developing an AmigaOS4.1 clone of Workbench 3.1 I am sure we would see happy devs from Hyperion spreading the OS4.1 love on forums, now see only grumpy old men complaining of the community IMHO. Maybe the real reason, the big MAP in making lots of cashish from Amiga is yet to be anounced. Because in my narrow mind I fail to believe you can make lots of money with the NG Amiga built from the real arian AmigaOS source as it is today.
Anyways,, who cares. Amiga 1200 with 060 and 3.1 will be here forever and that is what makes the world go round lol ;-)