If you put this on a Boehm flute, it turns it into a chromatic Low D whistle. Pretty darn cool.
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=2576302909&category=10183
(cross-posted on the flute board, as I think there are people who read one board or the other exclusively, and I think this item is really cool - I have two.)
Which makes me wonder why you had a bid on this third one 
Just a passing crave?
It may be because i’ve played flute for too long, but with all the tricks you have to do in order to get certain notes in tune, i just can’t see how this would play much in tune past the first octave. But hey, if the price’s right.
I bid on a third because $75 was the old retail price, and I know that with the right copy and publicizing, this will go for A LOT more than that. Always thinking.
I have found good modern Boehm flutes to be in tune, so I don’t understand what you mean about it involving lots of tricks, Glauber.
Jessie:
Darn it! Just when I was going to get in on the bidding on this thing I see that you are bidding too. Your reputation for collecting whistle/flute stuff has completely un-nerved me! I know I won’t be able to outbid you on this if you have your mind set on it. Too bad, I’m the guy that has carped on the subject of whistle heads for keyed flutes on a couple of occasions. I sure would like to get my hands on this for at least a little while . If you get this item could we work out a loan/rental arrangement for a few days? I have an old Gemeinhardt M2 here that I would love to try it on. Alternatively, if this really works, would you be willing to send it to Serpent, Mack Hoover or one of the other whistle makers to look at with an eye to reproducing it? I for one, believe there might be a market for this again.
I agree that there would be a market for this again, and that someone should do it.
I am not bidding anymore on this. I bid $75 because that’s what I paid for each of the two of these that I have. I bid because I wanted it to go for more, not so I could buy it. Good luck.
We often talk different languages, Jessie.
But as i said, if the price is right, go for it. I don’t think it will be in tune after the first octave, but i’ve been wrong many times. 
I think if this idea worked, you’d see a lot people making it.
Cylindrical flutes usually aren’t in tune in the second octave, but cylindrical whistles usually are.
Problem is that flute headjoints vary from brand to brand. I’ve made a nickel-silver headjoint before. One one flute it fit loose, another tight and another not at all.
Some one would have to specify the sizing for each flute - which requires a precise measurement that the ordinary person might not be capable of doing. Or the alternative is send the flute in to have the headjoint made to size.
A Boehm flute makes for quite a narrow bore Low Whistle.