Whilst we all like to think that selling ST and XE computers was the most important thing for Atari, the truth is both Commodore and Atari knew that to make sure they were around for the next century they had to break into the corporate world.
Jack figured he needed something cutting edge after being pipped to the post with the Amiga 1000 chipset in 85/86. Transputer machines would not be mass market machines or affordable but it's the same as when Ford were selling the Sierra Cosworth in single figures per quarter, it gave the lowly bog standard rep-mobile Ford Sierra more of a glow in marketing terms AND proved that if they wanted to Ford could make an Audi/BMW killing powerful super saloon car.
UNIX was very respected, to have a workable UNIX machine is always good for a company name forever associated with home video gaming thanks to the meteoric success of the Atari 2600. Commodore also burned many bridges with the way they handled sales of the revolutionary PET in the late 70s too so they also needed to get some sort of respect in corporate circles.
Without a UNIX machine there would never be any kind of huge corporate sales for Atari or Commodore, nobody cared how good GEM or AmigaDOS was, it wasn't PC-DOS/MS-DOS and it wasn't UNIX. Even the shitty Macintosh only sold to arty farty idiots in business, very very small share of 0.00001% at the time.
So that's why they all wanted a UNIX box but I suspect it turned out that in the end only DOS mattered to businesses fixated on Intel hardware for every desktop and so they gave up. UNIX pretty much became for server platforms only in the late 80s/early 90s anyway. Windows, as shit as it was before 95, was 'good enough' and the IT managers didn't really give a shit......radical change in hardware platform = exponential increase in cost of training/hardware purchase costs.......and as history has shown, in the corporate world it was IBM and it always will be IBM compatible. I suspect they realised this and gave up.
Atari also had PCs too, I would be very interested in some sales figures for the Atari PCs, given that the name Atari and business computing where not usually in the same sentence in the mind of PC purchasers in the 80s. Shame because their first PCs with the Mega ST styling were probably the best looking PCs money can buy. In fact if I had a spare Mega case I might put a mini ITX board in one and hack one of my broken Mega keyboards to make a faux Atari PC in the style of the PC-1