It only has 12 connection points on the strip, - 1 for ground and you have 11 unique inputs, unless, goodness forbid he actually used a maxtrixing chip!! That would of course allow for 6x6 = 36 inputs max.
I could put together a better looking hack from a Gravis Gamepad (though admitedly not for $10 unless I didn't include the barrier strip and wires to pads) . And that would give 14 unique inputs.
Of course as the previous poster pointed out. This is the same person selling that mangled laptop or something-or-other MAME emulator somehow avoiding eBay radar for removal for a long time now, listing it as an "arcade board replacement unit" or something or other.
Seems like another scammer out to make a quick buck off the work of others and to pull the wool over the uninformed eyes.