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I do not think that it will be easy to transfer Mac OS to the Intel architecture.
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Agreed.
(But even in the "old days" when Mac OS was Motorola-68000-based there were strong rumors that AAPL had a version running in Intel chips.)
The main issue for AAPL is if they decide that it's worthy to go frontally against MSFT, for that they need to develop a complete Office Suite as loss-leader.
Of course the transition will be slow, and labored, but the alternative is to be stuck permanently with only 8% of the market.
Probably they think that iTunes, iLife, etc., and added exposure through iPod, give them enough leverage to try and go mainstream.
H.