> Board should be specialized for MorphOS. And MorphOS to be specialized for this board.

MorphOS should support most (or preferably all) features of such board, yes. But I don't think it'd make sense to have such a board specialized for MorphOS, whatever that should mean in a technical sense (maybe using only components that MorphOS has already drivers for?). A newly developed board produced in very small batches should attract as many niche operating systems as possible in order to increase potential sales and thus minimize the price as much as possible. You might remember this failed attempt from some years back:

https://morph.zone/modules/newbb_plus/viewtopic.php?topic_id=6465&forum=11

The initiator went to message boards of several niche operating systems (MorphOS, OS4, Haiku, Linux/PPC...) and tried to raise interest there but failed to gain traction. To me this is a clear indicator that a board "specialized for MorphOS" wouldn't be a feasible project.