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It looks like a 68K replacement CPU that plugs into the Amiga CPU socket and needs some soldiering work.

It increases the speed of the classic 68K Amiga systems and emulates the 68000, 68010, and 68020 CPUs.

Other companies have gone the FPGA route before and failed, let's hope this one succeeds.

I wish the website told what it was. I was interested and spent five minutes trying to figure it out with no luck.
It seems to identify as a 68040 CPU - here is a discussion about it, too:

https://www.reddit.com/r/amiga/comments/3y6pkc/amiga_fpga_ac...