MagicX are plodding along doing their own thing in the retro handheld space, not a care in the world about competition, and I respect that.
They've teased a number of devices that still have yet to come to fruition, so do take this with a pinch of salt. That said, they do tend to keep to their promises; they just take time to actually release, such as their teased N64 handheld called the Retro 45.
Their latest device to be teased in their Discord channel is called the "Two Dream" handheld, featuring a 4.5" screen with design features just like their older DS-focused handheld, the MagicX Zero 40.

It's coming in two variants, Light and Pro, featuring different specifications, performance and price ranges. The light will start under $100, and the Pro under $200.
That's all we know so far, with the only marketing material showcasing $?9 or $1?5, which is a very broad range, but shows an estimate.
This handheld is something we've seen before, and I can't see anything "unique" from MagicX here in comparison to others in the space; however, they're a small team, doing cool things so it may entice some of you here who like this boxy look.
We'll keep you updated with more information when we hear it, so be sure to join our newsletter to keep updated.