Linksys SPA-2102- 2 line explained

I am trying to understand if the Linksys SPA-2102 supports 2 seperate extensions. In other words, can I have one FXS port be one extension and the 2nd FXS port be a different extension. I guess my question is on all devices that have multiple FXS ports if each port can have a seperate SIP connection (whether being different extensions on one asterisk box or multiple boxes).
FYI- I called 2 companies that are selling it and Cisco Small Business sales and they couldn’t understand (I guess they dont use Asterisk).
Any help would be greatly appreciated!!!

The answer to your question is an unequivocal yes. BUT, you must use different SIP port numbers for the separate lines. Normal practice is to leave Line 1 set to port 5060 (the default) and to set Line 2 to port 5061 - this must be changed both in the SPA-2102’s configuration (Line 2 tab), and on the FreePBX page for the extension associated with Line 2.

Note you would not need to change the Line 2 port assignment if the two lines were accessing different Asterisk servers (such as a commercial VoIP provider on Line 1 and a home system on Line 2).

For more information see How to set up a Linksys PAP2 or Sipura SPA-2000 for use with FreePBX and pay particular attention to the comments on the Line tabs.