I do embrace each and every attempt to make new TOS-compatible computers, but I have also no problem in understanding and respecting that for some emulation is a valid upgrade path. I suppose it comes down a lot to what you wish to do with your setup, and what kind of money you want to spend.
Speaking for myself, I don't think there is a difference between using an Atari emulator on x86-based computer than using MagiC-Mac. Sure the latter would not need to emulate the CPU but it is still nothing like a real Atari, but instead just another emulator. Many get another chance to stay with TOS-software through emulators and I can't understand why that would be more okay throgh an old 68k Mac than through a new PC.
Still it seems like the CPU is an almost religious concern for many, and it is not likely rantings about the crappyness of x86-computers will decrease in numbers. Too bad, I don't see the point. TBH I am fed up with it even.