This is from Ayaneo, who make mostly high-end handheld PCs. This one is using a similar chip to the ROG Ally, so its a Windows handheld, and quite a powerful one.
I still think its a terrible idea to start a new project in unity, but for developers who are too far into a project to reasonably switch without spending a lot of time or money (like Ultrakill or Silksong), this is good as it means they can finish their games without having to worry about a passive income loss which could put them out of business.
The Switch 2 is also (likely) a handheld, and the Steam Deck is also similar in performance to the ps4/xbox as well, and only came out a year ago, so I wouldn’t expect anything much more than that (especially since the Switch 2 will probably be smaller and have a bigger battery).