This is a 1940 model 37 25mm Puteaux anti-tank gun. It was deactivated by welding the block to the breech ring, the recoil springs, elevation, and a few other places as well as filling the barrel with plaster.
The barrel has not been cut or drilled. The breech ring has not been cut. It appears to be a pretty strait forward repair if someone wanted to reactivate it or it would make a great static display or towed piece for parades with new tires.
If you want to sub-cal it or set it up for blank firing, I can swap out the welded ring, elevation, etc. for a complete uncut, un-welded assembly, complete ring, block, fire control and barrel that isn't filled with plaster but was deactivated by drilling a 1" hole in the barrel. For $12k you get either the welded block & un-drilled plaster filled barrel OR the un-welded block and drilled barrel. Not both.
$12k. Pick it up for free in Portland, Oregon or I can help arrange freight shipping anywhere in the US.