Hi,
The task, you need to solve, can be done and I can make such development. But this work's costs are far out of budget you stated. This is because tgis will need developing some middleware program, which will read data from Arduino, being run on server, and will send data to SQL server. Also MAC address change is a question - do you really need to have device's MAC changed? Can you, pls, kindly clarify do you need full stack (hardware with firmware plus computer software) developed, or only only computer-hosted software?
Anyhow, it will be a pleasure to me to develop such a project for you after final clarifications. I hope on good cooperation.
Plesea, be kindly noted I work only over prepaid and verufied projects.
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Sincerely,
Igor.