Can anything be done with stock of a defunct company?

Probably a dumb question, but my friend found unclaimed assets they are the heir of. It’s a few thousand shares in a company that no longer exists. (SEC trading revoked in 2005) It was a penny OTCBB stock.

Would claiming these have any possible benefit? Taxes? Exchange for other stock credit? Grasping at straws here but it’s currently digital paperweight.