With the rapid development of advanced electromagnetic manipulation technologies, researchers and engineers are starting to study smart surfaces that can achieve enhanced coverages, high reconfigurability, and are easy to deploy. Among these efforts, simultaneously transmitting and reflecting intelligent omni-surface (STAR-IOS) is one of the most promising categories. Although pioneering works have demonstrated the benefits of STAR-IOSs in terms of its wireless communication performance gain, several important issues remain unclear including practical hardware implementations and physics-compliant models for STAR-IOSs. As a consequence, the feasibility of employing STAR-IOSs in wireless networks is seriously put in doubt. In this paper, we answer these pressing questions of STAR-IOSs by discussing four practical hardware implementations of STARIOSs, as well as three hardware modelling methods and five channel modelling methods. These discussions not only categorize existing smart surface technologies but also serve as a physicscompliant pipeline for further investigating the STAR-IOSs.