There are a few key issues to take into consideration with such an ambitious kick starter.
1. Considering the future of X86 and Mac OS is winding down, there are only about 4 more years of support untill we hit PPC status.
2. You would have to practically become your own vender most likely in China to have access to different MXM cards/testing. This alone creates a huge barrier to entry, you would have to get the cards at bulk price to be profitable.
3. We are already 2/3 Mac OS versions into running Mac OS on unsupported hardware. Apple still at any time can further change how Big Sur behaves with legacy kexts rendering any functionality of HD3000 support useless, it practically is on computers that rely on HD3000 for actual video Processing. Volume sealing is also proving to be a miserable horrific experience, I Hate Big Sur, it's depressing.
4. What is the chance that someone is willing to spend ~$300 on an MXM card pre flashed for their iMac that is only worth about $180 realistically. Yes I said it, the 2011 27" iMac should only sell for $180 in as-is shape with a 6970m. Stop over inflating prices for an old 27" AIO with faulty hardware...
5. Untill we have a perfect AMD ROM with proper Bootscreens on Internal Display with perfect Backlight stepping, I wouldn't even consider selling it to ANYONE. If there is one thing I have learned about selling ANYTHING, is act like you're selling it to your 80 year old Grandma that doesn't know to put the TV on channel 3 to use the VCR. People will find any reason to break something, not know how it works and demand a refund without even mailing the item back.
6. Finite suppply, we have all come across this issue especially with the k2100m, it seems like we hit a wall with the Dell version Supply chain, the days of finding this card for around $35-40 are over. And like a few posts up, anyone claiming to sell the Dell version is selling the HP version (working)
7. Not many cards have a CH341A clip-able package, many cards still require being plugged in to be flashed, not a huge problem. You can find HP 8300 Elite mini PCs to do the job with ease, but this leads to my next issue.
8. There is a crazy phenomenon many of us have experienced where the card works just fine in other computers, but won't work in the iMac. Yes I have 3 different wx4130/4150/RX560M cards that all work just fine in the HP 8300 USDT, but refuse to work in the iMac. A specific revision card is needed 00D (iirc) to work with the iMac's SMC, otherwise the cards are never detected in the iMac at all.
9. People want crazy amounts of money just for the heatsinks for these iMac's, seriously $60 for the 3 pipe heatsink, then you have to go modify them all. Granted if I was doing this large scale. I would create a Jig+CNC the heatsinks, but I don't know where to find a large lot of a1312 2011 Heatsinks for such a task.
10. Most importantly, you (not 'you' as in
@KennyW sorry... Directing this towards the reader) don't own the rights to the ROMs created here on Macrumors, yes you mentioned this. But it all come down to the creator either
@Nick [D]vB (who is M.I.A/had an eBay page) or
@nikey22 which if I were to guess would take on this idea, would be the one to source all the materials needed to create pre assembled drop in cards that "just works".
Okay 11PM rant over, I'm sure I'm still missing a few things.