Why is a kickstart ROM important? Couldn't new hardware use flash memory as a replacement? Obviously, legacy hardware would have limitation with a larger replacement that wouldn't fit in a ROM, but why would you worry about the size of the replacement for new systems?
ROM in the case of AROS is just used as a catch-all phrase for a single binary that contains all the basic functionality needed to get the system to work with apps that expect the same functionality as an original Amiga kickstart ROM, and that *can* be put in a ROM or flash (e.g. they don't try to write to anywhere in the image, and only uses memory that's explicitly been allocated from RAM).
I don't think anyone would try to produce actual ROM chips - you're right that using flash is a better alternative. Even for classics, a ROM replacement holding a flash chip would be better than producing an actual ROM, so it's easily updated.