Thanks for the photos.
We like photos.
In Denmark we had several producers of replacement cartridges and needles for the old SP type pickups.
Some of these more or less legal "counterfeits" were actually quite good, others worse than bad.
This is such a needle and this one was made in England.
I am not familiar with the producer so I cannot advice on the quality.
Not a Bang & Olufsen product but still a nice piece.
Regarding its value, I suppose you can use the quite similar Ebay items as reference
and we will end up in the 10-20 US dollars range.
Insteresting to see that the B&O model it fits has been taken forward of the others on the label.
Martin