>> no onboard SATA sound and GFX, none of them should be essential for MorphOS.

> If they port to the SAM 460 it would be enough to make working drivers for
> the onboard SATA and GFX

Not supporting any of those on-board components (SATA, audio, graphics), as suggested by Kronos, would be even more "enough" :-)

> If they port to the SAM 460cr they only need to port any non-supported add-ons.

What is that supposed to mean?

> They could ignore the on board chips on the SAM 460 of course and treat it like a SAM 460cr.

Yes, that's exactly what Kronos has suggested.