Item 296 through Item 299 ( $128 to $12B) are grouped into helmets.
Interestingly, these items can be equipped by classes that don't normally use shields. Just like the 'weapons,' equipping these 'shields' for battle will crash the game. Equipping them before or during a battle will crash the game, presumably due to not having any associated graphics, placeholder or otherwise. All of them are One-Handed weapons which cannot be Double-Handed or Dual Wielded. Curiously, their name was left untranslated and displays in Japanese (completely with wider numbers) regardless of region. The other 20 are placeholders which have no stats, have no descriptions, sell for 5 Gil, and serve no purpose other than to fill space.
However, only 39 of them were ever completed. There are 59 new items (starting at $100) in the item chart for this version of the game.
See if these items are any different in the Japanese version.
