I think a number of people here have hit on the point about the viability/profitability of producing RISC OS hardware. With low volumes and high development and production costs and lets not forget about the months/years of time that is needed to customise RISC OS to run new ARM based hardware perhaps we need to think outside the square. Some examples of what I mean.
India for example is awash with highly educated software and hardware engineers and low cost production facilities that could potential produce the hardware far more cost effectively than someone in the UK (or New Zealand in my case).
Look back to our roots, education - RISC OS already has the software, it is just a matter of bundling the stuff with affordable hardware and people might be interested. Remember it has to look cool and appeal to kids.
What we shouldn't do is try to compete against Windows, OSX and Linux on the desktop, but look at where the advantages are. Lower power, compact size, existing software base etc
Look forward to seeing Drobe spring back into life, sad that it took the end of the Iyonix to make it happen!