yes

Yes, you can connect the Hama Duo Link.it to your PC to share Bluetooth audio to two or more headsets simultaneously. The device supports multi-point technology, which allows you to connect up to two Bluetooth devices simultaneously, in both transmitter and receiver mode. Therefore, you can connect your PC to the Duo Link.it and then connect up to two Bluetooth headsets to listen to the audio wirelessly.

The Hama "Link.it duo" Bluetooth audio adapter is not designed for Bluetooth Low Energy (BLE). It uses Bluetooth 5.2 with the A2DP profiles and the codecs SBC, AAC and aptX LL, but there is no information about BLE support. If you want to connect devices that only send and receive via BLE, this adapter is not suitable.