The OS is on internal EMMC here, and it's a dubious version of EmuElec. It works okay enough out of the box but I haven't found a way to access the EMMC which means customisation is limited. And another owner has managed to get it stuck in a bootloop by trying to change the theme
It probably is able to boot from SD though since the SOC can usually do that as standard. So a custom OS is probably possible but it's unlikely any existing builds will work since they have to account for the screen and controls. And who knows if any devs will take interest in it