best response confirmed by Rob Giesen (Contributor)
Solution
Agree with Juan, it is a set of best practices and deployment guides using the apps - SharePoint, Teams, Power BI and Flow to manage freelance projects in the organisation at scale. They are doing it in Partnership with Upwork.

https://docs.microsoft.com/en-us/

Resources
https://docs.microsoft.com/en-us/freelancetoolkit/solutionresources

To note, you can get all of these in Office 365 E5 or add a PowerBI Pro licence to and existing Office 365/Microsoft 365 Business or Enterprise SKU.

The Toolkit is not an application or SKU in itself.

Hope that helps clarify.

Best, Chris