The Asus Tinker Board is Asus's answer to the Raspberry Pi 3. In typical Asus fashion, the CPU benchmarks twice as fast as the Raspberry Pi 3, and even boasts of support for HDMI H.264 / 4K video decode while the Raspberry Pi is relegated to standard HDMI 1080p High Resolution. Having all these extra features requires 25% more power draw and drives the cost to $57; nearly double the amount of a Raspberry Pi. The first thing that popped into my head was does it support the latest emulation like RetroPie, and is there a version being worked on for it. The short term answer to that is "No", and "No" according to RetroPie, but this may change in the future.
Discussing the reasoning behind the creation of the 'Asus Pi', the Taiwanese computer firm said "Raspberry Pi has been in the market for so long, we're here to expand users' choices with more options. And this board has 4K support, higher SoC performance, faster Ethernet transmission, and flexibility for the memory size." For software Asus says that it has released its own OS for the Tinker Board, based upon Debian like the Raspberry Pi OS. It also claims to be working on wider OS support, considering the likes of ubuntu and OpenSUSE, as well as Kodi support.