Help identifying

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What is this. I mean I can read that there is and 8th note stepped attenuator and a amb labs something. But I’m not savvy in any of this. Just trying to figure out what I’m looking at. And what it’s worth if possible
 
OPC wire amps, looks like they combine 2 to make it balanced with AMB Sigma power supply. If it works it and you like the sound it has value. The problem with any older projects is availability of parts, they are constantly obsoleting parts and making building them a hassle to locate replacement parts and sometimes they are not exact.
 
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Yes I do know it’s. Home brew as you say. But this and a lot more came out of a massive hoard. This included 6 genuine matched pairs of Sony v fets. A massive tube amp that was made by radu tarta. And tons and tons of hi fi related items. I also have a perraux 3000b. But many Pcbs that are bare and lots of components that go with them including a lot of the stuff to make the vfet But that’s for the input I thought it was a headphone amp of some sort. I just wasn’t sure exactly
 
Probably someone like me died, I have a few shelves of completed projects and a bunch of populated boards and such. I was thinking a diyaudio auction at burning amp with proceeds to diyaudio website would be a great way to put these in hands that the may get a second life, and fund a worthy cause.
Bill
 
Yea that would be a very generous. But I got mouths to feed so any proceeds generated from this would be in my pocket. And I have many unstarted projects. Everything is new the boards are bare. And if it’s started it’s completed not unfinished.