The Opus 120w is just as smart as the M1ATX.
One thing I see is that this SBC doesn't have an ATX connector for power. IT has a 4-pin molex.
The specs say it requires 5v power, so you're going to need to find a PSU that will output the required voltage.
- typical: 4.73 A @ +5 V with Celeron™ 466, 64 MB SO DIMM
- Max.: 6 A @ +5 V