I wouldn't use it as base for any upgrades.....frame is nothing special to to be used as a foundation
Heavy, all steel bars, stem, seat post, ashtabula crank, saddle pretty terrible.
It would be usable as is. And it doesn't have any junk like suspension which is good
Lowest end components, which will work, but IME are not durable and difficult to work on and keep tuned.
Rims appear alloy.
I personally would not trust a walmart build.
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Life is too short not to ride the best bike you have, as much as you can
(looking for Torpado Super light frame/fork or for Raleigh International frame fork 58cm)