This is a Transputer card developed for the Amiga by Commodore Braunschweig. A transputer is similar to a computer but is designed for massive parallelism unlike conventional computers which generally work in a serial manner. The card uses transputers designed by InMOS and was designed to run a unlike-like operating system called Helios. Unfortunately Commodore stopped the project in the late stages.
Further information can be found here
Thanks to Manfred.