> it would be smarter for A-Eon to pay for option #1 and get sales of the Tabor
> started sooner, rather than later.

In case of the finished CyrusPlus/X5000, A-Eon obviously doesn't want to start board or system sales until OS4 is ready for it. Why should that be different for Tabor/A1222?

> since they have already risked so much on the Tabor by committing to purchase
> 1,000 CPU's, I figure they either need to go "All In" and risk the further investment
> to get MorphOS ported to it, or try to sell those P1022 CPU's [...], so they can
> switch to the better choice of the T2080 CPU.

The NRE costs they paid to Varisys for the board development exceed the 53,170 USD (current Freescale pricing) for the P1022 CPUs by an order of magnitude. They can't get this investment back. A T2080-based board would be a new development entirely.