This is an early build of iOS 4.0 that was on the famous Deathstar iPhone prototype. It can be seen in action here, with a custom backplate and running this firmware, 8A133. Notably, it contains files referencing an unreleased device - N89. It also has a variety of diagnostic images, including one for the iPod touch (3rd generation).
Upon booting up, SwitchBoard.app lets you choose from the following: