It's easy (and not unjustified) to criticise Acorn, and implicitly hark back to a golden age when, if different decisions had been taken, the outcome would have been better, but I think we delude ourselves: Acorn was /never/ anywhere near big enough to sustain non-PC hardware and software development long-term. After all, Apple, a much, much larger company, almost went under doing the same thing, and probable would have failed but for the iPod. Despite its current popularity, it has now abandoned separate hardware development.
The true legacy of Acorn is of course ARM, not RISC OS.
That said, I remain optimistic that the ROOL initiative will result in an improved chance of survival for the platform. Software updates are still appearing regularly for a number of commercial and freeware apps which I use, and this gives me hope for the future. Thanks to all active developers, and a happy New Year!