This is by 100% a E-Board from a german engineer! The big grey thing has nothing to do with a head spreader. It's only there to hide the view of the other board below (yes, there is no soldered DIE 😉) with a BN XT GPU sample. I am not the engineer... 😉

May be an Engineering card for the upcoming currency model but whatever it is its had a very hard life and doesnt look like its a new design at all

Is that the same one as this one? https://www.notebookcheck.net/Big-if-true-pictured-Radeon-RX-6800-XT-engineering-sample-is-beating-the-RTX-3080-in-almost-all-leaked-3DMark-results.498979.0.html