The second set is the 1987 BBC collector's set of The Lord of the Rings audiobooks on tape. This gorgeous box set was also received by me new and sealed, same deal, I opened it only to visually verify the tapes being in tact. This set is also 9.5+/10 condition, and is like-new, unplayed.
Please use photos to your advantage, and feel free to ask questions! I can provide additional photos upon request.