In terms of value, like any collectable, you have to find a collector who wants the item and then it depends on how bad the collector wants it. If the patch can be authenticated it is obviously more valuable.
There are some Tank Destroyer historical sites on the internet and some have historical photographs. I have seen no photographs showing a patch of this design, There was a distinctive Tank Destroyer shoulder patch, a tiger's face over a tracked vehicle design. That patch is readily seen in photographs, but not the one that you have, so I may be completely wrong about it being a TD item.
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