Example: Ugoos SK1 comes with S928X-K and Widewine L1 Support.
The -K part has something to do with the licenses like @YadaYada already said here Homatics Box R 4K Plus - #5392 by YadaYada
The SK1 also have “Widewine L1 Support” that only on the android side, as far as I know, it’s not used in CE.
Guess it depends, if you need the android side for something it might be interesting.
If you only want to run Coreelec on an S928X device, something like the “X96 x10” also will do just fine. (without any compromiese in the audio department since in CE the DD, DD+, DTS licensing doesn’t matter. )