In the mid 80's until the early 90's I was the retail manager for Delmar Co.. We designed and sold Motorola 68000 based computers that used an ISA expansion bus. Our primary OS of choice was Microware's OS-9, although some of our customers used FLEX, Minix, and later Linux. Our first offering was called the System IV. Later designs (using the 68030) were called SystemVs. When Microware refocused on process control and embedded applications, I went back to school to learn more about electronic design.
Today, I do some consultation and I keep abreast with current developments, but I've come to the conclusion that it would be very hard (considering the frequencies that today's components operate at) for a small company with limited resources to design and build a modern motherboard.
That's one of the reasons I've been so impressed with bplan and Genesi. They succeeded where Amiga Inc didn't (I probably won't with their new proposals).
Engineer? No, more of a Systems Analyst. But I have worked directly with hardware and software designers and I'd like to think I have a good idea of what can be done by a small group of dedicated people.
If there was enough interest, we (as a community) might be able to get a small run of boards made, but right now I'm not sure Matt isn't right. Our market is probably too small to make a profit. If you think the SAM440EP is too high priced, well its probably a reflection on the size of that market.
Could it be done? Yes, but its going to more of a labor of love than a true commercial enterprise.
Anyway, lets see what happens.
Jim