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I have a device with a suspiciously similar shape, button, and 3.5 mm jack placement. Just seems like a generic piece of hardware with a specific branding for the shell. I would assume you could get the very same thing for much cheaper by looking elsewhere.
EDIT: Here's the one I stumbled upon and bought last year. It's....eh. It adds a few milliseconds of audio delay, which is expected for this kind of setup. It doesn't bother transmitting audio lower than a certain overall decibel level and you could end up missing some quick, sudden noises in quiet scenes because of this method of filtering. I also find getting headphones I've previously paired back together is a miss more often than not.
And there are likely cheaper options still.