The official AmigaOne website defines it as:
"The AmigaOne is the first new Amiga specified product in over six years. Running the revolutionary new Amiga Digital Environment (DE), it represents the first step on our road to redefining the digital revolution. Targeted at those who require high performance and comprehensive functionality with an enjoyable computing experience, it is designed to be a perfect platform for both the creation and consumption of digital content, whether that be for home users, software developers, games players, artists, musicians, content producers or businesses."
It appears that Gateway, Amiga's current owner, has not defined the new product in the Amiga line very well. There's a new OS called DE, and a product specification called (for some reason or another) zico. It seems Amiga will now be devided to two different fields - software (currently including the OS and an SDK for same), and hardware - a line of PC compatable (?) systems with nothing too exciting about them.
I believe the ultimate goal is to create a Windows competitor. Will this happen? I don’t know of anyone who has actually run anything on DE Up ‘till now, but 15,000 programmers have already purchased the SDK. My hopes are high and my expectations are low...
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