I am glad you posted here. I read your post on the other forum. IMO, which doesn't mean a whole lot, I think if Athearn made a good quality engine with DCC or at least DCC ready in a GP35 or something popular to start. I think if they made them convertible from 3 rail to 2 rail, they could sell a good bit...similar to MTH 3 rail scale PS3 models. The flip of a switch and the removal of the rollers and voila, an instant seller.
I think if they made rolling stock that had KD mounting pads and sold the wheelsets separately, they could have a hit as well. Then you buy the rolling stock and appropriate wheelsets and you're good to go. I think it would be a win win, but it would also have to be marketed. A million dollars would be easy to obtain...
I also think the key is availability. We line up for items from manufacturers that take years to come to market and sometimes never do. If someone was to jump in, they need to jump in with both feet. Again just my opinion...but it is fun to think about.
