A development board, or dev kit, is how most IoT projects start. It puts a microcontroller or SoC on a board with a USB connector, a voltage regulator, status LEDs, a programming and debug interface and headers that break out the GPIO pins. Add a sensor on a breadboard and firmware can be running within an hour, which is why boards from the Arduino and ESP32 families are so common in a proof of concept.
The thing to remember is that a dev board is a tool, not a product. It carries components the final device will not need, is not designed for low standby current or for environmental extremes, and usually lacks regulatory approval as a finished product. The step from a working prototype to a manufacturable design involves its own layout, enclosure, certification and supply-chain work.
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