Many board makers use voltage control one 4 pin headers. I have no clue why they do this(it does allow compatibility will ALL fans so that may be the reason).
On a 3pin fan with control you have
ground(-) | variable voltage | Tach(speed sense)
On a 4 pin with PWM you have
Ground | 12 volts | Tach | PWM signal
These 4 pin with voltage control have.
Ground | variable voltage | Tach | VCC(most times 5 volts. this tells the pwm to go full speed. it is like a 100% cycle)
It works, but will not work with PWM splitters that get 12 volts from the molex because your fans will never get an actual PWM signal. This leaves them at full speed.
Here is your boards setup.
You can see the SYS_FAN header simply controls voltage and does not actually provide a PWM signal. The CPU_FAN does however and can be used with a splitter IF you had PWM fans.
A 3 pin or 4 pin splitter that does NOT get power from the power supply(LP4/SATA) will work fine with either fan type. Just do not use high powered fans and watch out for splitters that split the tach/sense wire since that can cause speed reading errors(the board is getting feedback from 2 fans instead of 1.).