As far as build quality is concerned, it is good. Overall, it is a very good remote control for cloning (no computer needed in this case), but computer knowledge and a lot of experimentation are required if you have lost the original remote control and do not have one of the classic TVs (Samsung, LG, etc.) and you try to figure it out from the manual.
Therefore, as I was helped by others who made comments, I will add my own experience.
IMPORTANT: You can experiment freely, as you always have the ability to RESTORE THE REMOTE CONTROL TO FACTORY SETTINGS, not in the way the manual says, BUT BY SIMULTANEOUSLY PRESSING THE BUTTONS: VOL- and VOL+. I discovered this after my own experimentation.

1. For the cloning case, we strictly follow the following steps:
A. Press the Learn button until the LED stays on.
B. Press any of the 4 buttons TV, DVD, CBL, AUX that we want to program. It can be a TV or DVD or even a projector.
C. Press the button we want to program once, for example MENU, and the LED will blink slowly.
D. Bring the original remote control face to face and press the button for copying, so the LED will blink quickly for a while and then stay on.
E. Continue the same process for as many buttons as we want to copy.
F. To end the cloning, press the Learn button for a while until the LED goes off.
We can continue cloning up to 4 devices in total. I cloned 2 school projectors, ACER and Viewsonic, very easily, only the ON and OFF buttons.

2. In the case that we have lost the remote control and are looking for a compatible one, things can be more difficult. I was able to program 3 Smart F&U TVs and one United TV that are not even mentioned in the application's list, by selecting the second model of Telefunken from the list. You will find more information in the comment of a girl a little below or above.
You can find the application on the website after searching on Google: Powertech pt-744 manual.
After downloading it, open the file with WinRAR or an online site that opens rar files. I say this because my 7zip didn't open it. The rest is explained by the girl and a guy in the comments. Do not be swayed by the list in the application. There are other models under Device: TV.
And as others say: experiment with other brands as well. It might work, just like it did for me with 2 brands that were not even in the application.

After intensive testing, I will mention the positives and negatives of the above remote control:
Positives: Quality, good button ergonomics, and good response. Very good price for this specific remote control. Also, cloning is relatively easy, although the instructions seem somewhat complicated (poor translation from China).
Negatives: After programming via PC, it does not easily accept copying from a genuine remote control.
Also, the models mentioned in the Powertech software do not exactly match the devices. It often requires multiple attempts on similar models to function correctly.
The detailed process for 100% successful cloning is as follows:
1) Press LEARN for a few seconds until the Power button LED remains on.
2) Press TV.
3) Press the button you want to clone, e.g., Power, and wait for it to remain on.
4) Press the corresponding button on the original remote control, and the copying process begins.
5) Repeat the same steps for all the buttons of interest.
6) Finally, press LEARN again to save all the copies we made.
Factory settings can be accessed by simultaneously pressing Vol+ and Vol-.
Here is the software for programming via PC:
www.data-media.gr/files/PowertechSetup.rar

Of course, considering its price, it is truly value for money, and I would definitely buy it again, especially when it comes to cloning!

Because many reviews mention that it does not work with Funai. You can try Telefunken on the list, many models are Vestel and just change plastics.
Regarding programming with the Learn button, the process is indeed incorrectly stated in the manual. Programming is done as follows:
1. Press and hold the Learn button until the LED stays on and then release it.
2. Press the source button (top) once that you want to change, e.g. TV, DVD, CBL, AUX.
3. Press the button that you want to program once, e.g. MENU, volume, etc.
The LED will start blinking slowly.
4. With both remote controls facing each other, press the corresponding button on the remote control that you want to copy from. Once it receives the command, the LED will blink quickly and then remain steadily lit. If you want to continue to the next button, simply press the next button that you want to program and follow the same process.
5. Once we finish programming all the buttons, hold down the Learn button until the LED turns off. Only then will it save the changes we made.

Regarding the reset, this is also not correctly stated in the instructions, but I have not yet found a way. However, I will come back if something is found.

In general, it is a normal remote control. Good value for money, average construction. I would like the volume and channel buttons to be in the classic layout found on most remote controls.