There are some plan to do Linux port for PSPKOX, according to several discussion .
The first known attempt of porting Linux into SPMP8000 based devices is done by AleMaxx. The attempt was hindered by bails out somewhere in "start_kernel()" (init/main.c). 
His source code of the attempts can be download at his SPMP8000 folder.
There is also a new project which aims to develop Linux support for the Letcool game console, an SPMP8000 device. See the project blog: sunnap.blogspot.com