As far as I know, that is a service dial from somewhere between the 1970’s and 1990’s. They pop up every so often. I recently saw a seller liquidating some vintage Omega stock on eBay and they even had some similar dials in original packaging. They’re not very desirable; the older service dials and current/modern service dials are way better. The damage to this one means it is worth very little if anything. Unless the buyer has a dial, it was likely bought mostly for the case and bezel.
I’m not certain whether this dial was only intended for the earlier SM300 models or also the 165.024, but I have seen it on plenty of 165.024s.
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