@ Rafaele

Well, I like my 400MHz Efika and I like my G3 Pegasos, and if I had one, I am pretty sure I would like my Sam, too. But I don't like to wait. For example my el cheapo Samsung S85 Digicam has 8 MP, files are about 2.2 MB in size at low compression. The time to load, decrypt and show a 8 MP picture on showgirls an the Efika is not e real pleasure (IIRC it takes something in the range of 5s (dunno, don't have thatlarge pics on the Efika anymore). To do a batch convert of many 8 MP pics on a device like the Efika it takes quite some time. I'd say even my Peg is on the edge of its capabilities with 8 MP pics, the Sam would be on that edge, too.
Therefore some raw power is very handy. Showgirls is a nice app, but it requires cpu power to be really convenient (do realtime fx on 8 MP pics with the Efika - nah, better not). I just accquired a 1.5 GHz Mac Mini some days ago. CPU power is a matter. the OS itself may nice enough on a 400 MHz device like the Efika, but I do more with the computer than just be happy to move windows and have nice fast transpareny fx. The entire system must be fast; a good OS produces low overhead and keeps staying in background, but it can't multiply teh cpu performance: it is good when it doesn't disturb the cpu and keeps it for the apps while offering a convenient usage experience. And that is true for MorphOS and that is one of the reasons why I like it most.

I often compare my Efika with my Eee. The OS (Xandros) on the Eee is much more sluggish than MorphOS on the Efika, but as soon as you do something cpu intensive the Efika is slow and the Eee wins the race (surprisingly not always: playing youtube vids wokrs better on teh Efika and is not always fine on the Eee).
I like both devices, but the Efika is really low end; it demonstrates that cpu power *does matter*. It is fine for simple things (mail, editor simple web browsing, listen to music, serving files, watching low res pics/vids) and stuff like that - but that's it. It is not suited a main maschine (and it is not intended to be such).
The Sam is of course faster than the Efika, but there are not worlds between those both devices, while there are between Efika/Sam and a 1.5GHZ G4. For serious desktop usage you need a strong cpu.