Nikko made msx computer?

The keyboard is weird, it seems to be a Japanese layout (because it features the ¥ key instead of the \) but not katakana or hiragana characters are present on the keys. Cursor keys are positioned oddly, function keys are quite small. Maybe they wanted to create something new, using MSX as baseline and later develop their own BIOS/BASIC (possibly with help from ASCII).

The NIKKO logo is that of Nikko R/C that is now in Hong Kong but was the Japanese major radio controller car manufacturer (old logo here) having a lot of overseas branches. If the logo is authentic PC-70100 probably had something to do with RC car. I doubt it was prototyped in Japan because it's difficult to obtain keys unprinted with kana. Also I remember there was one another MSX model with awkward arrow key layout unsuitable for gaming, what was it?
The text on the bottom is exactly same as that on FS-A1 (FS-A1 battery location" here); don't leave it in the sun, use only the dedicated power source, etc. Speaking of the power PC-70100 has something like a DC jack (not FS-A1's special one) at the rear and the ebay seller doesn't seem to have ever powered it.

The weirdest thing is that there is 32KB RAM written on the box while there is only 32Kb of RAM on the PCB. It takes 16KB for VRAM. For the keyboard, maybe it's just a recycled Japanese keyboard to make the prototype, so it doesn't add much. All these oddities almost make me think of a fake.

Actually, the linear cursor keys disposition is similar to Casio PV-7/PV-16/MX-10/MX-15 and MX-101, though in a different location (and Casios had the "fake" joystick to make them suitable for gaming)

Probably: https://www.reddit.com/user/hvxcolors/

I guess he was looking for information, but it probably took quite some time before his account got activated on msx.org and he already put it up for sale.