Is this the highest price ever paid for an LP?

Test pressings are made normally (stamped vinyl) to test the stamper for flaws I guess -- and generally given to various executives, etc.

Acetates are made before even a wax master is made. They are acetate-coated metal discs which are cut with a lathe (from the studio tapes) just like a wax master -- except they can actually be played (just a few times, because they're very soft), and are usually given to the artist for review/approval.
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It's a little over $20K now with three daysleft.

Here's the current link:

http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&ih=020&sspagename=STRK%3AMEWA%3AIT&viewitem=&item=300060897304&rd=1&rd=1