I'm gonna say no ...
Overcoming DR: Damage reduction may be overcome by special materials, magic weapons (any weapon with a +1 or higher enhancement bonus, not counting the enhancement from masterwork quality), certain types of weapons (such as slashing or bludgeoning), and weapons imbued with an alignment.
That certainly seems like it's the Enhancement bonus specifically that overcomes DR/Magic.
Having said that, I didn't look any further, so it's possible there' a more specific rule that overrides this.
You only count special abilities if you are going against epic damage resistance.
DR/Epic
A type of damage reduction, DR/epic can be overcome only by a weapon with an enhancement bonus of +6 or greater. Weapons with special abilities also count as epic for the purposes of overcoming damage reduction if the total bonus value of all of their abilities (including the enhancement bonus) is +6 or greater.
Note, however, that if the amulet of mighty fists adds energy damage (corrosive, flaming, frost, shock), then the added energy damage is affected by energy resistance and not DR. The DR would apply against the base unarmed/natural weapon attack, but the energy damage is considered separately.
You can’t add a special property (flaming, merciful etc) to any weapon that does not have *at least* a +1 enhancement bonus, and AoMF follows the same rules as for weapons. So the situation can’t arise.
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Nope, the Amulet has a specific exception to this rule:You can’t add a special property (flaming, merciful etc) to any weapon that does not have *at least* a +1 enhancement bonus, and AoMF follows the same rules as for weapons. So the situation can’t arise.
Ultimate Equipment pg. 255, PRPG Core Rulebook pg. 496 This amulet grants an enhancement bonus of +1 to +5 on attack and damage rolls with unarmed attacks and natural weapons.Source
Alternatively, this amulet can grant melee weapon special abilities, so long as they can be applied to unarmed attacks. See Table: Melee Weapon Special Abilities for a list of abilities. Special abilities count as additional bonuses for determining the market value of the item, but do not modify attack or damage bonuses. An amulet of mighty fists cannot have a modified bonus (enhancement bonus plus special ability bonus equivalents) higher than +5. An amulet of mighty fists does not need to have a +1 enhancement bonus to grant a melee weapon special ability.
do remember that most classes that use AoMF (monk, brawler etc) usually have class ability to make their attack count as magic for dr at some level even without the amulet.