Specs and Design Info
The SPH101 uses a different, but similar design to the Accton phone. The FCC ID photos are kind of fuzzy, so I popped the back off the phone to try to identify some of the chips. Unfortunately, the phone was battened down pretty well and I didn't want to fully disassemble it. But using the FCC photos as a guide, the SPH101's design seems to be very similar to the Accton's.
Figure 2 is a rear view of the main board with the radio module removed. I'm guessing that's a TI TSC2101 Audio Codec w/ Integrated Headphone Speaker Amp & Touch Screen Controller up near the speaker, with the other chips being an Intel flash, Samsung SDRAM (256 Mbit) and TI TPS65013 Multi-Channel 1-cell Li-Ion Power Management chip at the bottom.
Figure 2: SPH101 board rear
Figure 3 shows the front side of the board with the keypad removed and what I assume to be a TI OMAP 1710 single-chip cell phone application processor.
Figure 3: SPH101 board front (click image to enlarge)
At least the FCC photos provide a clear view of the radio module (Figure 4) that, as I previously guessed, uses the TI WL1251 WiLink 4.0 single-chip 802.11b/g radio.
Figure 4: SPH101 radio
The phone is powered by a removable Li-Ion 3.7 V battery that's rated at 840 mAH vs. the Accton's 1100 mAH. Netgear specs battery life on the SPH101's product web page at "Talk Time (typical): 2 hours; Standby Time (typical): 20 hours", which is closer to reality than SMC's estimates. More on what I actually experienced in a bit.
The last interesting bits of info regarding the SPH101's technology came courtesy of its Settings > Information screen, which reported a software version of V184.108.40.206 and displayed a copyright notice for joltid.com. The other source of info is the Open Source download package found here. I found references to Monta Vista Linux, Inventec Appliances Corp, Beijing Feyman Software Technology and Texas Instruments.