Seen in a video by Luke Miani, a video review of a 2020 DTK ARM.
He claims that no one has tested it, which is a bit of an exaggeration. But otherwise, he unboxes the Mac mini, which differs from a real Mac mini mainly in the number of USB-C ports (only two here, without Thunderbolt). You can see that the OS identifies as macOS 10.16 (not 11), and once updated, it’s possible to use Final Cut Pro, for example.
In the second part, he disassembles the machine to show the internal components.