> Bigger issues not solved by using Linux […]:
> - flipping endians around wich will […] reduce performance

My impression was certainly not that Amithlon's performance loss induced by the endian flipping was a bigger issue. AMD Athlon had multifold performance of 68060, like current Intel/AMD offerings have multifold performance of fastest G5, so the performance hit would be quite negligible.

> - getting minimal viability for […] developers to port their SW

Luckily, Amithlon-style solution allows running native and non-native software transparently side by side. Native ports increase performance, but are not mandatory.