tl;dr: The Amiga was created by a company Commodore bought, then Commodore ran itself into the ground, ESCOM bought up the corpse, then ran themselves into the ground, Gateway bought up ESCOM and sold/spun off the Amiga assets into Amiga Inc, Amiga Inc licensed their OS to Hyperion. Meanwhile Cloanto has been working on AmigaOS since 1993 and Amiga Inc also licensed their OS to Cloanto. Hyperion spends more of it's time shipping litigation rather than software.

The financial value of the AmigaOS is nil. Zero. Nothing. At best you could maybe sell copies to enthusiasts, but even tens of thousands of sales wouldn't be enough to hire even a single full-time developer unless you priced it way too high. This would be a poster child for relicensing as Free Software if it weren't for the fact that the OS was tied up in litigation and license double-dealing.

TBH, is the way pretty much all proprietary software dies. Companies holding onto their software through bankruptcy are legally obligated to sell it to whoever will recoup the most money for creditors; but usually their software is already outdated or unusable. So it will almost always get sold to sketchy companies or wind up sitting in some bank's junk assets portfolio for the end of time. Even if that wasn't the case, most proprietary software is actually very much not legally Freeable, because it has other non-Free dependencies. Occasionally, you get an outright miracle like Blender, where the whole app is owned by one bankrupt company and you can crowdsource enough capital to pay off creditors.

(Examples of other abandoned software whose owners' hands are tied would include things like Adobe Flash Player or IBM OS/2.)