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It's called a dappin block, and is used to shape and form the watch casings.
These come in various shapes and styles as well, not always a cube block like yours, and not always wood, steel, flat wood, brass etc...
These also often are accompanied by various sized shaping tools as well, as pictured at the bottom of this post.
dappin block ?
Thanks for the info.
Glad we have Michael to ID this. In the USA they're called Dapping blocks. One picture is worth a bunch of words. Yours has white spots or residue on it, maybe it was used as a mold for plaster or resin and it wasn't sprayed to prevent it from sticking.
Note: whenever you pour concrete against wooden forms you must first spray them with kerosene to prevent sticking.
Thanks Tom ! Helpful as ever !