Specs are still a mystery, but the teaser video reveals a design that is virtually unchanged from the Odin predecessor. AYN will most likely not upgrade the 1080p 5.98-inch screen, and in order to keep prices as low as possible, maximum RAM and storage should remain at 8 GB and 128 GB,, respectively. Processor-wise, AYN could stick to an ARM-based solution, but may also consider an AMD APU like the new "Mendocino" models.
https://www.notebookcheck.net/AYN-teases-the-Loki-gaming-console-as-the-most-affordable-Windows-handheld-ever-created.622516.0.html