It's and old Allwinner chip, ARMv7-based. GPU is PowerVR SGX544MP1, which is not supported in Mesa and will not work in Armbian. Wi-Fi is AP6212, a Broadcom/Synaptics SYN43436S chip, should work fine. Armbian build for M3 is community-supported, by @AaronNGray. Maybe they'll shed more light on this board.

The other usual thing is then PSU. So also maybe try a different one. Else I cannot really help you, not being able to find rootfs can have pure software cause, but is unlikely if other people can run it successfully. I wish I had bought this SBC a year ago, but I didn't and now they are sold out where I looked, so cannot see If I can reproduce the problem. You need to look in more detail yourself, like connecting serial debug console and setting loglevel to 7 in armbianEnv.txt. Also post which exact image is (sha256sum), so other people can try the same thing.

I also thought the same so i was using a sandisk 32 gb sd card so i switched to samsung 64 gb one but same issue in it also, i think the problem is something else.

If it worked once and now not anymore, it might be the SD-card that is the problem. It might be a as bad that it is a fake SD-card.

I've also encountered this. SATA fails on some drives but not others. Possibly related to how much power they draw.