This is a switch and switching is hardware accelerated. While you can theoretically route with this this, it is incapable of routing at gigabit speeds, let alone 10 gigabit speeds, once you need even a few rules.
Edit: Looks like he changed from the switch to a separate router but look at the change log for the latest R7 release
https://mikrotik.com/download/changelogs/development-release...
>!) added L3 HW support for all CRS3xx devices;
So you get L3 even for this monster. https://mikrotik.com/product/crs326_24s_2q_rm