Actually exact same boards inside.
Sorry if I seem pedantic, but this is a science-based forum, and accuracy and precision are valued in science and engineering, fields where I worked in research and development, as well as technical sales, for many years prior to my retirement more than ten years ago. I have too much time on my hands, and enjoy detailed discussions.
"Clone" implies exactly and precisely the same, and I think you would agree that while the circuits may be precise clones, there may be some minor, non-circuit customization present. Based on the fact that the subject printed circuit boards have the AVP "manufacturer's" name printed on them and minor differences in I/O configuration are present with the boards attached to the back panel, I was assuming that Emotiva and IOTAVX were using PCBs from the same supplier with the same circuitry and minor superficial differences. Such "customizations" of "modular stock designs" are very common, and inexpensive to implement in the world of modern CAD/CAM technology and "commoditized" manufacturing of both mechanical and electronic components.
I am in the process of assembling inexpensive "high-fidelity" - Ghent/ICEpower 200ASC/200AC amplifiers for my own use - clones if you will. I say that because I am aware that a few "audiophile" component manufacturers including Cary, Bel Canto, and Jeff Rowland used earlier versions of these exact same modules (some were the more powerful 300ASC version) in some rather expensive "entry level" amplifiers a few years ago. You can buy one of these amplifiers in a "non-working" parts-only condition sale, replace the ICEpower boards, have a "like-new" audiophile amplifier! Even today, major manufacturers like Teac are utilizing "customized" Hypex amplifier modules. Clones and semi-clones are found everywhere.
Also of note, the on-screen configuration interface for my IOTAVX AVP firmware is quite generic and primitive, with no branding visible. It reminds me of PFS Write - my first white on blue word processor that ran under DOS 2.1 on my first IBM PC. I suspect that any and all AVPs using these circuit designs have identical configuration screens. Any variations in the setup software would add complexity to the support chain. (But I am simply guessing about this and do not know for sure.)
I am not complaining - I like the benefit of good products for a reasonable price that such manufacturing methods provide. And I don't get upset over a bit of hype in advertising and sales pitches, because in the modern consumer world, flat-out honesty can get you crushed by outrageously dishonest competitors. Forums like ASR can help us make good purchasing decisions, and sort through the hyperbole and exaggerations that dominate modern consumer society. OTOH, I do not like outright lying, which constitutes fraud, and prefer to not do business with liars.