They are 10 Euro GSM/UMTS gateways, and at least mine was the “DATA” version which claims to support Fax and data calls via a prefix to the number. (01 for fax, 02 for data) Mine even came with a SIM-card.
Yes those SIMCOM chips are fairly popular. I’ve worked with them in the past. Overall it seems like the ATMega is controlling the logic of the whole thing. It probably first, either directly or with the help of the modem, generates the tones and decodes the DTMF, then either sends the call to the IMCOM directly or first to the Modem where it will be demodulated. The data then will be sent via CSD.
IFAIR the 2N is a Czech company and they have long history of making products like this, in many configurations. I own 2N BRI Lite ISDN GSM Gateway and these also can be found for cheap sometimes.