It's very similar with 500 other cheap streamers, with addition of layer of remote software. There are mainly two manufacturers of chipsets for those cheap
streamers (Realtek and Sigma), both offering (mediocre) integrated audio and video DACs in the main chip. The company that you ask about doesn't even give any information on their site about audio performance.
Personally I had issues with some firmware in streamers not being able to stream bit-perfect digital to an external AVR - I can't even imagine how is the actual decoding processed when you use analog output, mine was sounding and looking pretty bad. Firmwares are usually made by the chip manufacturer and customized for each "client" by different software companies, almost all located in Taiwan.
More expensive streamers are relying now on Android and Arm cipsets, mainly cheap versions from China - Allwinner, Rockchip, Amlogic
After using a few different dedicated streamers (with both cipsets) and seeing the level of problems and lack of support that plague most of them, I give up and use a second-hand, mini format, PC for my streaming.