it's epoxy. it can be etched with hot nitric+sulfuric acid and not much else. most SEM houses can jet etch your part for less than $50. doing it by hand is not easy, not to mention dangerous.
i really recommend getting it jet etched if you want to open some up.
as for the process, i imagine it's cheap 2um CMOS or even cheaper 5um bipolar. the little song chips need mostly storage and a dac, so probably CMOS. the little piano chips are a tone generator and some analog and control circuitry.
why do you ask?