Choanocytes of sponges are homologous to
Choanocytes are distinctive flagellated collar cells lining internal chambers and spongocoel each bearing single flagellum encircled by actin-rich microvilli forming collar filtering bacteria from water current generated by beating phagocytosing particles. Morphologically virtually identical to free-living unicellular and colonial Choanoflagellata possessing same design. Similarity supports hypothesis Metazoa evolved from choanoflagellate-like ancestor via colonial aggregation sharing adhesion and signaling genes. Such homology considered cornerstone evidence for animal monophyly placing spong
Ref: Campbell Biology, 12th ed., Chapter 32: Choanocytes choanoflagellate homology; NCBI Evolution