If Ataris had meaningful preemptive multitasking, then a ShapeShifter / Basilisk type emulator / virtualizer would have already been made. There were ways to run MacOS on Ataris, but as far as I know they all required MacOS to entirely take over the whole OS, so they wouldn't work on the Coldfire board without lots of modification. But the Atari Coldfire-on-a-PCI board is an open project, so all documentation is available, so it's possible for someone with money and time.
Regarding benchmarks, emulators with JIT caching can run noticeably faster than a real m68060, but if you want or need to emulate an MMU, you can't use JIT, so the speed of a very fast x86 is not necessarily faster than a real m68060. I've heard from NetBSD Amiga developers with access to m68060 systems that some things are faster and some are slower - UAE isn't faster overall, but of course a 2+ GHz AMD or Intel system is much easier to find or buy than an Amiga with an m68060.
