Looks pretty well specced - I guess it would all come down to the control app ...
http://www.simaudio.com/pr_180MiND.htm
Have they done this all themselves? If so it's a heck of an investment with the streamer plus iPhone, iPad and Android apps. Or maybe licensed someone else's technology? If so I'd love to know whose.
The main interesting thing to me was that they plan to allow the entire guts of the streamer to be built in to future products, starting with the new DAC
http://www.simaudio.com/pr_380D.htm
Photo stolen from Stereophile for relative sizes:
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