First Impressions
In use, it seems very similar to the A139, the buttons do what is expected, even though it has one less button than the A139! It uses the same app, has the same voice, uses the same processor and the same front image sensor, so the image quality and speed of operation are very similar, however there are some obvious differences which I will go through now:
The interior lens is built into the front camera, making it simpler to install but limiting placement options. For some people having a separate interior unit is going to be preferable, but that does mean finding a place to install the extra unit and an extra cable, so if this fits nicely in your vehicle without blocking the driver's view then it may be more convenient. The shape means that it does fit nicely below many mirrors, but again that will depend on your vehicle. It doesn't take up much space, obviously the interior lens can't be completely hidden behind a mirror or it wouldn't be able to see, but if you are worried about it intruding into the driver's view, the diameter is 4cm, exactly the amount of intrusion allowed under UK and I think EU law, so you don't actually need to hide it from view anyway. Adjustment of the interior lens is easy, it is large enough to quickly adjust with one hand while not really looking, not at all fiddly.
Note that the interior lens rotates horizontally in only one direction, in a left hand drive car it points to the driver's door when rotated, in a right hand drive car the camera needs to be mounted upside down before the interior lens can be rotated towards the driver's door, but this is not a problem since there is a setup option to rotate the images, only minor issue is that the symbols on the buttons are then upside down.
Front image sensor - This is the Sony Starvis IMX335 again, same as the A139, and it is still giving the best compromise between resolution and sensitivity of any midrange dashcam and not far off the best of any dashcam. As I've pointed out before, this is a sensor for dashcams, good at recording evidence but not ideal for movie making which requires different compromises; for movies I still recommend the Viofo A129 Pro with its IMX317 which gives better dynamic range and 4K resolution but doesn't do quite so well with motion blur in lower light levels.
Interior image sensor - This is Viofo's first camera to use an Omnivision Nyxel sensor which seems to work better than the Sony Starvis when using the IR lamps for night time recording, the Starvis sensor on the A129 gets a little noisy and blurry if you only have light from the IR lamps, the image looks like it is nighttime, the A139 improves over the A129 by having 6 instead of 4 IR LEDs but sharpness still improves significantly when turning on the car's interior lamps. The T130 is back to just 4 IR LEDs but gives a sharper nighttime image than the A139, still not daylight quality but definitely an improvement.
Cables - The Viofo T130 uses USB-C connectors on all cables. The power cable is the same as for the A139, but for the rear camera it does not use mini coax cable, it is USB-C with the much thicker USB cable used by the older A129. I believe this is a cost saving measure, allowing the T130 to be cheaper than the A139.
GPS - The GPS receiver on the T130 is excellent, it will lock on to the satellites inside my house unlike any other dashcam I've tried, it may be a good choice for those with windscreens/tint that block a lot of the GPS satellite signal.
Mount - The mount is via 3M sticky pad, with electrostatic stickers supplied for use if you want to be able to remove the 3M pad again. The camera is dismountable by sliding sideways similar to the Viofo A129 and A139, except that the power cable plugs into the part of the mount attached to the camera, so needs unplugging. This won't be an issue for most people, it is unusual to remove multi-channel cameras often since you need to unplug the remote cameras. The T130 does have one less cable to unplug than the A139 since the interior lens doesn't have a cable. Adjustment of the mount angle is easy, and it has separate vertical adjustments for the case, front lens and interior lens, plus a horizontal adjustment for the interior lens.
Cooling - One of the issues with all 3 channel cameras is overheating, normally only in parking mode although some do overheat while driving. The T130 is quite a compact camera for a three channel, so using it for parking mode on hot summer days may result in it shutting down similar to the A139, however the mount does hold the camera some distance from the windscreen glass which should help, so cooling is probably better than with the A139. I've not been having heat issues but I don't live in a particularly hot place, so it will be interesting to hear everyone's experiences. One interesting feature is that a small area of the processor heatsink is exposed on the front face, you don't want to touch that since it gets hot! Not sure if this actually helps keep it cool, but it would give a good place to mount an external heatsink if you live somewhere particularly hot and need extra cooling.
Voice - It uses the same voice notifications/button responses as the A139, easy to understand and all useful information with no unnecessary/annoying speech. Only difference is that the A139 voice is slightly higher quality, maybe using a bigger/better speaker due to the case shape?
Rear camera - Essentially the same as the A139 rear camera, but using a USB-C connector instead of mini coax. Easy to install and has 360 degree rotation. Only minor issue is that it is not demountable, but rear cameras rarely get demounted anyway, and for glass cleaning you can easily rotate the lens away from the glass since it is 360+ degrees rotatable.
CPL (Optional) - Same as the A139, fits and works nicely.
Bluetooth Remote (Optional) - Again, it uses the same remote as the A139 and A129. The button locks/protects the video files and can be mounted somewhere convenient so that you don't have to take your eyes off the road when using it.
Hardwire Kit (Optional) - Same as the A139, uses the USB-C version of the well tried and tested Viofo HK3, note that this is not the mini USB version used by the A129 and other cameras, if upgrading from the older cameras then you will need to upgrade the hardwire kit too.
The packaging seems to be in line with Viofo's normal standard with the box neatly packed and providing good protection.
Issues
I've been trialing a pre-production camera which has worked well, only real issue has been a small wobble in the mount which should have been fixed, and a few firmware issues where it hadn't been completed, so I don't have any significant problems to report. I think most of the firmware is actually A139 firmware so already tried and tested, it does use the same processor and image sensors except for the interior IR sensor. I'm expecting a few people to complain about the relatively thick rear camera cable as some do with the A129, but it is a good quality cable, just not quite as convenient as the very thin coax cable on the A139. There isn't anything else to complain about, if you like the shape and styling then it is a nice camera.
Conclusion
In terms of functionality and image quality, it is really very similar to the A139, and the front camera image quality is also very similar the A119 which shares the same sensor. Personally I would choose the A139, overall the A139 build quality seems a little better, a little more solid, slightly better voice quality, and the thin coax cable to the rear camera is really nice, but those are minor things if you like the adjustability of the interior lens or maybe the shape is more suited to your vehicle, or maybe you prefer to lose a wire and the separate internal camera. Certainly if you want to record cops at the driver's door it has a significant advantage over the A139 where the internal camera only has vertical adjustment.
Obviously if you want a 2 channel camera with front+rear rather than front+internal then the A139 2 channel version makes more sense, or the A129 if you don't mind having a screen instead of voice.
If you need the internal camera for taxi use then the OmniVision sensor is definitely a little better in the dark than any of the other taxi camera internal camera sensors, it gives a sharper image, although with the assistance of the car interior lamp there is not much difference to the A139. Also, the camera tends to be more obvious to the passengers, it is not an imposing camera, less so than the A139, and it doesn't have a video screen to attract attention, but it is visible with attention drawn to it by the status LEDs which are small but fairly bright, and the lens pointing towards the passengers is obvious so they will realise what its purpose is. The A139 internal camera is so small that most passengers will never see it, and that has no status LEDs to draw attention.
Sample images/videos
To follow…
Unboxing video
I'm sure an unboxing video expert will post one fairly soon... I'll include a link here...
Unlike the sharp-edged boxes or tubes we normally get, this (like the B1W) looks like factory equipment and other than the lenses is not easily identified as a dashcam. I'd wondered how the horizontal/vertical adjustment of the cabin cam would be done, and this exceeds the schemes I'd imagined 
I love the A139 app so using the same here is also great (especially considering that I'm having app issues with another cam ATM which is very frustrating). With the sheer length of my van, getting good IR interior images isn't easy and I'm definitely looking forward to seeing what the OV sensor can do.
Looks nice though!
