S27 has shown up on the FCC web site, with all the good stuff redacted as usual.
There is a master and a slave device (I thought we were done with that nomenclature?) that takes a 5V 3A input, and is circular. My guess is WiFi-capable headphones, with a smart base station that acts like any other Sonos device.
Details at https://fccid.io/SBVRM027