Thanks to graphics benchmark program GFXBench, we know that the Nokia Heart unsurprisingly runs Android 7.0 Nougat - just like the Nokia 6 released this month in China.
Another thing that the Nokia Heart and Nokia 6 have in common is that both are powered by octa-core Qualcomm Snapdragon 430 processors. But similarities end here, as the Nokia Heart seemingly sports a 5.2-inch 720p display (as opposed to the 5.5-inch 1080p screen of the Nokia 6), while offering 2 GB of RAM and 16 GB of internal memory. GFXBench's tests reveal that the Nokia Heart has a 12 MP rear camera and a 7 MP front-facing camera, though the actual Megapixel count is likely 13 MP and 8 MP, respectively.
HMD Global, the new home of Nokia smartphones, plans to announce next-gen Android handsets in February at MWC 2017. We'll have to wait and see if the Nokia Heart is among them.