I recently got one of these for some 20 odd bucks. According to AIDA64, it's running Android 7.1, clocks up to 1200MHz on 4 cores, runs Arm_V8A in 32bit mode (?!), and as far as RAM/ROM are concerned, seller info likely cannot be trusted. In near vanilla state, mine's reporting 64G ROM, with only about 33G free despite having merely some 2G of data on it, and Kodi – or rather it's clone rebranded into "TVMC" on this device – thinks it's got 4.3 Petabytes of RAM...
The stock UI (720p no matter what) is kinda meh, but nothing that couldn't be helped by a third-party launcher, and said TVMC does seem to require manual intervention when managing dependencies. Tbh, the entire software 'suite' just screams "trash!", and I've made no excursions into custom roms yet...
However, the good news is that whatever its actual specs may be, it does play 1080p h265 just fine, and the digital coax SPDIF – main reason I picked this, as it needs to feed an old Logitech Z5500 – does actually output 6 channel audio, albeit only with a common stereo 3.5mm to RCA cable, not the 3 channel 3.5mm jack.
So, while specs need to be taken with a big grain of salt, and the "Android 10" it's advertised as is a lie, it does get the job done if you don't need AV1 or style points, and don't mind a little tinkering with the software.