You are correct but you understand why people would want to know all of this for certain, right? If it has a different logic board that is new information.
New information about the DTK. It wouldn't necessarily be new information about a future Mac Mini.
The A12Z has relatively impoverished port support to what a Mini would require. There are two USB ports. Apple could have kludged the DTK ports with two USB hubs embedded internally. One doing the USB-C and Ethernet ports and the other doing the two USB-A ports. Is that going to be indicate of a future Apple Silicon SoC? No. Far more likely there is no Thunderbolt on the DTK because they can't possibly do it, rather than they were trying to control costs.
The DTK comes in one and only one configuration. A fixed set of RAM with no variation. A fixed storage capacity with no variation. A fixed Ethernet port with no variation. Is that going to be a constraint of a future Mini? Probably not. So why would be configuration requirements be reflected in a product with no variation at all?
Most likely to keep the DTK affordable, Apple mutated the iPad Pro board; not started from a Mini x86 board. Nor did they attempt to design something custom from scratch to "maximize" the synergy with the case.(it isn't a high volume product so "optimizing" the board buys what??? Nothing). It would be cheaper to take something that was already working and add some new adjustments . There is a decent chance that this could be a test harness board for the iPad Pro (something to throw the SoC into before the new case makes it out of Industrial design. Ports for debugging and connectivity before working with radios and Lightning. ).
the iPad Pro 3rd and 4th generations max out at 1TB SSD capacity. The DTK only has 512GB. Easily done with a iPad Pro board. The RAM would likely require a tweak, but since only a small double digit amount (16GB) not really a big leap at all. [ Not like have to get to 64 or 128GB levels. ]
Can decouple the Wifi to get rid of some of the "ruler" shape of the board. Attach the USB hubs to the USB connection point on the iPad Pro board.
Very good chance Apple made these DTK a substantively long time ago for internal use. ( or at least did a production run of a couple hundred. ). The capabilities here are all well within the era of the 3rd Gen iPad Pro. ( the A12X and A12Z are the exact same die. Apple could have gather some binned dies to do early A12Z in small numbers extremely easily. ) There is an implicit premise floating in these threads that this DTK is some kind of pre-production prototype of the Mini. Probably not. This is something they could have done even before starting work on the Mini ( much older). At which point it isn't particularly information of things going forward.
However, if put a high load on the Ethernet and USB ports at the same time and this system probably crumbles far more than an Apple Silicon system would.
If it has RAM on the SoC that is also new information.
The A12Z is known. There are iPad Pro teardowns. What going to see is the A12Z.
The A12Z isn't the Apple Silicon SoC. The AS SoC will have to deal with a wide variety of RAM capacities that span well past 16GB.
All Apple needs to coupled 16GB to the A12Z is two 64Gb DRAM chips and it is done. That doesn't scale very well past that though.
The same for if it does/doesn't have a fan or anything else. What the DTK Mini does or does not have gives us an idea of where Macs are heading
Not for Desktops. Apple's current desktop line up has DIMMs. (mostly so-DIMMs). Apple doesn't slavishly copy every single aspect of the iPhone design principles across the whole Mac line up.
and that is something people want to know. It doesn't really matter if this is all a foolhardy effort, the hype train is rolling.
I understand folks are curious. But the DTK is extremely likely to just be a large kludge that Apple whipped up to have something to test with. Something that was affordable to whip up just to have real hardware to test with. That's it.
Even Apple hints at that. In the system overview session of WWDC 2020 they make a reference to a "read me" file in the DTK distribution that highlights the differences in boot and some capabilities there are limitations of the DTK and not of Apple Siicon.
The DTK is highly lacking in being helpful for folks who need to write PCI-e card drivers and server different kinds of I/O peripherals. It is in no way the "end all , be all" of the Mac future capabilities.