There has already been discussion about this board in the Anyone tried Adafruit Voice Bonnet? thread; but it deserves its own topic.
Well, being a WM8960 upgrade is good news … less chance of it becoming a dead-end.
I believe an entry in config.txt uses a driver which is already built-in to the Raspberry Pi OS. Could be an issue for other OSes, though.
My issue though is that IQaudio are obviously focused on playing quality sound - but this is the only microphone in their range. It uses a different chip and a different driver to the reSpeaker - which could be good … but it could also turn out to be a dead end if not well supported.
I have yet to see any indication that anyone has used IQaudio codec zero (or the Adafruit Voice Bonnet) for a voice assistant. For someone like me with limited funds, more limited technical expertise, and who is a danger with a soldering iron … i am looking for a simple plug and play module to make cheap voice assistant satellites.