The IPAM102 and the IPAM302 are very similar, they can use the same firmware and using same codec chip and have a similar functionality,
but few things are different :

    • IPAM300 uses 3.3V power  , the IPAM102 is using 5V power
    • form factor is different
    • different pin headers, the IPAM302 is using normal pin headers, the IPAM102 the more expensive Samtex headers
    • the IPAM102 have few more GPIOs
    • IPAM302 has a bit lower price