Nemanja,
I encouraged you to see if you can find other people to do the port, and I think if you can find people interested in it that would be cool. But I wouldn't trust Philip's opinion on anything when it comes to the ACS, just as I wouldn't trust aD's position on Philip anymore. I have a feeling he said that just to get give aD management the bird.
But it may be a good idea, if .NET is actually worthwhile then it may be a nice project. But I would recommend you search through the bulletin boards of OpenACS and notice how much blood, sweat and tears has gone into doing this port, which is probably easier than what you are talking about (considering that .NET hasn't even been released yet.)
talli