The A4KT motherboard is the same in C= and Escom units. Escom only made the ports modules themselves, IIRC. With Escom A4KT, you can tell this by looking at the writing on the motherboard (Commodore logo is present) and the ports modules (Amiga Technologies copyright). So originally, it was C= who decided on the AT form factor for the A4KT, and after producing about 200-300 units they went bankrupt, and Escom simply bought out the remaining stock of the parts, blank PCBs, and complete motherboards, and re-sold them in their own flavor.