Just my 2c ....
I've always thought that for "Amiga" to be resurrected successfully it would need to find a real world niche + appeal to the Amiga community. IMO that niche would be the mid-high end workstation space and to be taken seriously would need to have something special that no other workstation has ..... POWER7 CPU's
(they make Xeon's look tame)!
They'd also need to come with Workstation quality GPU's (eg FireGL), high quality professional grade, Hardware powered Audio systems and so on (maybe even a big ass FPGA add-on card too - this could be used for 68k Amiga emulation and serious FPGA dev work as well). From an OS standpoint I'd expect that AmigaOS would need to migrate to a professional grade BSD Unix core (not Linux) to be taken seriously.
Even with all that it'd be a tough ask to grab a profitable market share.