I mean, it’s trash. Based on the ports it’s been used for some AV routing setup but the capacitors glued to the rack are nightmare fuel. Like, if you wanna get technical it’s a small rack with some old AV ports thrown in, but it’s trash at best and a fire hazard at worst.

Looks like the power supplies and cage for some kind of specialized rack unit (old telecom maybe). The panel on the top has a bunch of high wattage resisters on it and I would guess that part is a load testing jig for the power supply section. If you could get a better picture of the label on the card maybe able to find what it is. As for valve you would have to go with “specialized cage with burned out power supplies” and maybe even consider it a negative value for the lot because if you win you would have to dispose of it.