i'm not 100% sure, yet. i hope my probing can get me a definitive answer. it could be that either they got new people to finish the 1:1 splinter cell clone and make it load roms or they are a new team using the original crown 3ds research.
my suspicions right now is that its the same team, who finally got a working prototype, and have now used a new name to distance themselves from the crown 3ds fiasco.
i don't expect them to leave documentation on their web space, like real hot stuff did, which gave us a definitive answer that real hot stuff was the company behind ismartds. so i may never know for sure.
-another world