Definitely try to test it, if it's confirmed working that will allow you to increase the asking price. You just need an XT/AT power supply and a card that can work on an XT-class machine (many old VGA cards can do it despite having a 16-bit connector).
Regarding the board itself, it's just an XT clone board made by DTK, so it should fit any XT clone case that doesn't use a proprietary form factor for the board, which is very useful for anyone that has an empty case and is looking for a new board or wants to replace a broken one. So from the point of view of practical use it's nice for someone interested in XT class machines.
I don't think it has a lot of value as a collectable, that seems mostly reserved to actual IBM boards or some specific OEMs (though maybe there's DTK die hard fans out there, you never know) and usually these boards are all pretty similar in performance, so it's not like it would be used to upgrade anything for someone who already has a working board.