It's not as simple as it seems.
From the Press Release:
Ravensdale, WA - 3:00 pm Pacific Time, March 15, 2004 - Amiga, Inc. announced today that it has sold the Amiga Operating System to KMOS, Inc, allowing Amiga, Inc to focus on the growing mobile market.
On April 23, 2003 Amiga entered into an Agreement with Itec LLC, later acquired by KMOS, Inc. for the transfer and sale of all of Amiga's right, title, source code, and all versions, from the "Classic Amiga Operating System" through AmigaOS 4.0 and all subsequent versions to KMOS, Inc.
So actually, it was effectively sold in April 2003. It's all a bit weird The CEO of this new company was an Amiga Inc. employee, Garry Hare.
Read some of the later documents from this page: