More prototypes, this time featuring a first-generation iPod (P95) with a 10 GB hard drive. As expected for a DVT prototype, the device’s motherboard is red. The price of $60,000 seems a bit exaggerated, even considering it’s a product of the brand’s revival.
Note that the seller also supposedly has an iPod P97…

10 GB

Back indicating the code name P95

Red motherboard and hard drive