The hardware is the easy part. But if you want a selection of software such as exists for the C64, that takes a lot more time and of course there’s no guarantee that it will ever come to pass.
If you’re trying to make yourself into a massive company off of it, sure the interest definitely doesn’t exist and you should forget it.
If you look at the amount of interest projects like the openpandora, the retro rereleases, etc get; there’s plenty enough for something to hack around on. You would just have to release it as a side/passion project with modest revenue projections.
