Online searches suggest that this process is part of a "smarter" Siri.
The Apple Neural Engine appears to be part of Apple's Machine Learning technologies https://developer.apple.com/machine-learning/
https://support.apple.com/en-md/HT212049
From what we can determine online, this process is part of Apple's "Bonjour" network device discovery functionality.
Howard Oakley has written about this process here. eclecticlight.co/2019/11/07/runningboard-a-new-subsystem-in-catalina-to-detect-errors/