@eXec
you got me wrong, and who knows 100 new users could be a good figure (outside the existing OS4 population I mean)
What I meant was a 2 steps plan, the X1000 will serve as a working ground for the OS to evolve (and it will be sold to existing OS4 users + a few new comers in which I include a small number of individuals coming from the Linux and Xmos worlds, I repeat "small").

The growing of the market would come later with cheaper machines that will enjoy the benefits generated on the X1000 (SMP, advanced 3D and so on).
A cheaper machine running OS5 (or whatever they decide to call the next commercial update to AmigaOS) might be of interest to people that used to have OS3.9 and stopped using it (a pool of around 13.000 people).
Again, small numbers of a niche market.

With current resources I don't think you can aim higher than that, unless an investor comes in putting more money on the table, thus raising the bar even further.
How much can you raise it? Depends on the money you invest, however "any higher" it still better than "any lower".

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SamFlex Complete 800Mhz System + AmigaOS 4.1 Update 4
Amiga 2000 DKB 2MB ChipRam GVP G-Force040 Picasso 2 OS3.9 BB2
AmigaCD 32