$96+ Banana Pi BPI-M2S Amlogic A311D/S922X SBC offers dual GbE, optional PoE and WiFi 5
The company provides more information and Android 9, Ubuntu 20.04, and Debian 10 OS images in the wiki. But note that, as usual, some of the information is wrong or incomplete, for instance, they shamelessly copied the preliminary specifications from the first CNX Software article, which stated there are three buttons based on the 3D renders, while there are now only two buttons following a small design change, and did not update the info. Also worth noting is that the Linux BSP hosted on GitHub relies on U-boot 2015.1 & Linux kernel 4.9.236.