The Burnside $\mathbb Q$-algebra $\mathbb QB(G)$ of a group $G$ is usually considered only when $G$ is finite; see Section 3.1 of the text
[1] Serge Bouc, https://pdfs.semanticscholar.org/aff3/8005a0c57f36a15b01747616e738f1f9eb4d.pdf
Moreover, we have in this case $\mathbb QB(G)\simeq\mathbb Q^n$ with $n=\dim_{\mathbb Q}\mathbb QB(G)$, and thus $\mathbb QB(G)\simeq\mathbb QB(H)$ whenever $G$ and $H$ are finite groups such that $\dim_{\mathbb Q}\mathbb QB(G)=\dim_{\mathbb Q}\mathbb QB(H)$; see Section 3.3 of [1].
But, if we replace the expression "$G$-set" with "finite $G$-set", the definition of $\mathbb QB(G)$ makes sense for any group $G$, and it seems natural to ask
Question. Do we have $\mathbb QB(G)\simeq\mathbb QB(H)$ if $G$ and $H$ are groups such that $\dim_{\mathbb Q}\mathbb QB(G)=\dim_{\mathbb Q}\mathbb QB(H)$?
The Burnside $\mathbb Q$-algebra $\mathbb QB(G)$ of a group $G$ is canonically isomorphic to that of its profinite completion. The dimension of the Burnside $\mathbb Q$-algebra of a profinite group is finite if and only if the group is finite (but an infinite group may have a finite profinite completion).
For any group $G$ we chose a set $S(G)$ of representatives of the conjugacy classes of finite index subgroups of $G$.
The Burnside $\mathbb Q$-algebra $\mathbb QB(G)$ is von Neumann regular.
Indeed, if $b$ is in $\mathbb QB(G)$, then there is a largest finite index normal subgroup $N$ of $G$ such that $b\in\mathbb QB(G/N)$. Let $\phi_{G/N}:\mathbb QB(G/N)\to\mathbb Q^{S(G/N)}$ be the $\mathbb Q$-algebra isomorphism defined in Section 3.3 of [1], and define $b'\in\mathbb QB(G/N)\subset\mathbb QB(G)$ by $$ b'=(\phi_{G/N})^{-1}\Big(w\circ(\phi_{G/N}(b)\Big), $$ where $w:\mathbb Q\to \mathbb Q$ is defined by $w(\lambda)=\frac1\lambda$ if $\lambda\ne0$ and $w(0)=0$ (that is, $w$ is a witness to the von Neumann regularity of $\mathbb Q$), so that we have $b^2b'=b$ in $\mathbb QB(G)$, which shows that $\mathbb QB(G)$ is von Neumann regular.
(In this post $X\subset Y$ means "$X$ is a (not necessarily proper) subset of $Y$".)
Assume from now on that all the finite index subgroups of $G$ are normal (for instance because $G$ is abelian).
In particular $S(G)$ is the set of all finite index subgroups of $G$.
We will "compute" $\mathbb QB(G)$ in this case.
Using the notation and results in Section 3.2 of [1] we have a $\mathbb Q$-algebra injective morphism $\phi_G:\mathbb QB(G)\to\mathbb Q^{S(G)}$ given by $$ \Big(\phi_G(G/K)\Big)(H)=m(H,K), $$ and we see that $$ \phi_G\left(\frac{G/K}{|G/K|}\right) $$ is the characteristic function $f_K$ of the subset $$ S(G)_{\subset K}:=\{H\in S(G)\ |\ H\subset K\}. $$ Then the $f_K$ with $K\in S(G)$ form a $\mathbb Q$-basis of $\mathbb QB(G)$ satisfying $$ f_Kf_L=f_{K\cap L} $$ for all $K,L\in S(G)$. In particular, up to isomorphism $\mathbb QB(G)$ depends only on the ordered set $S(G)$.
Here are two examples:
$\bullet$ If $k$ is an integer with exactly $n$ prime factors, and if $\mathbb Z_k$ is the group of $k$-adic integers, then the ordered set $S(\mathbb Z_k)$ is opposite to $\mathbb N^n$.
$\bullet$ The ordered set $S(\mathbb Z)$ is opposite to the set of all sequences $x\in\mathbb N^{\mathbb N}$ such that $x_n=0$ for $n$ large enough (depending on $x$).