Well, I had this same question and opened a TAC SR. Maybe this will help others and save some time.
Kindly note that the difference between the above images is that The 2nd image (non-ias) supports CUBE. The 1st one (with ias) does not support cube.
Voice support was introduced in the ISR1100 platform from 16.12.1 release. The changes include licensing changes too. Previously 1100 package included only universalk9_ias (ipbase/appx/security). Post this, it will have universalk9 which includes all (ipbase/appx/security/uck9).
So both will work but the difference will be "c1100-universalk9_ias.16.12.03.SPA.bin" won't support cube "uck9" and the other will support all features "(ipbase/appx/security/uck9)".
Cisco Software Documents /. Get Smart with Cisco Smart Accounts/Smart Licensing and My Cisco Entitlements
Cisco Smart Account is a powerful way to organize assets and entitlements with control over user access. Smart Li...