it’s the same company, but it has not been developed solely for sketchup, it was made to use with their other products then adapted as a sketchup extension.
if I recall correctly, it converts your project to a trimbim file for the visualisation. that’s why you also can’t configure materials (yet), because it’s a whole different file structure than SU.
So it’s basically the same as vray or enscape in that it’s works like a third party extension, not a native tool.
edit : yes, it converts your SU into a trimbim file, that’s why it’s SU23+
It was first developed for TEKLA then later made available to SU users