> Amiga/Commodore had the best engineers Atari had the best business folks.
It's debatable as it was different in the 8-bit area. A total of ~2 million Atari 8-bit computers [1] were sold as compared to the 12.5 - 17 million figure for the Commodore 64 [2] only. Arguably Atari 800XL was engineered better [3] (faster, better graphics, worse sound).
[1] https://en.wikipedia.org/wiki/Atari_8-bit_family