I would agree with the late 90s guess. The other thing that I'm noticing is the power/reset/etc buttons. This style of buttons screams early ATX to me. Not to mention... isn't one of the lights a turbo light? And that 'sleep' button is very awkward... makes me think this was a hastily retrofitted design from around the time turbo buttons stopped being a thing and that that case had been designed for a turbo button.
The other thing I would suggest looking at is the cooling. With the rise of hotburst starting in 2001, cases started to be a lot more designed for cooling, front fans, bigger front fans, rear fans, bigger rear fans, etc. I don't know what this case looks like from other angles, but from the front, it doesn't look like something designed with a big huge intake fan to keep a hotburst cool...ish.
That bottom drive... is that a straight CD-R? I feel like I had an identical-looking drive in a Dell PIII in summer 2000. Can't tell you 23.5 years later who the manufacturer of that drive was though.
Honestly, I come to the same conclusion as the poster above me - this screams a PIII system built in a generic, mildly-dated case in the second half of 1999.