There are two versions of the iHAS124-04, an "A" model and a "Y" model. The A model is MediaTek, the Y model is NEC.
More importantly, the only directly equivalent AD-7240S drive is the iHAS324-98. The iHAS124-04 could be something else entirely. The 7240 drives are 24x for both -R and +R, so the 124-04 is either crippled, or has different hardware and is therefore NOT the same as the 7240S.
I suggest you buy the drive (if it comes back in stock) because it's a good deal, but don't expect to get an AD-7240S rebadge. No one has even remotely confirmed that is what it is or even could be.