If its a matter of record then The Kickstart ROM's still belong to gateway computers. as far as the record goes (and thats the several hours perhaps even days of pentus reading) Amiga Inc and Clonato only have a distribution license.
Of course its possible that some one at gateway f*cked up and these now belong to tulip, however knowing that company they would certainly be selling them by now.
I am very much so inclined to agree with Alexh on this one...
Somewhere.... in a room.... theres a box.... with many other boxes with it.... and in that box is the legal documents of ownership... alas no one has been in this room for atleast 15 years, infact I doubt they could even find it!