A never booted image for your Mac Pro is made exactly the same way as the image the OEM manufacturer programmed to the SPI flash when the backplane was made, but updated to the current EFI (144.0.0.0.0) and to the current BootBlock (AAPLEFI1.88Z.0005.I00.1904121247). The NVRAM volume VSS stores are completely empty, with the full 64548 bytes available - a thing that you can never get again after you powered your Mac Pro the first time. Every time you re-flash the reconstructed image, you boot as fresh as your Mac Pro first power on. From what you wrote two posts ago, you can get just half of it now after the NVRAM reset.What benefit is there to having a never booted ROM image vs the one I have now which I did before installing OC the first time?
For someone with a cross flashed early-2009 or a mid-2010 made back in 2010, it's even more important since the MP5,1 firmware images went out from the factory with very buggy hardware descriptors and BootBlocks that Apple iterated constantly and finally corrected later in the mid-2010 for the mid-2012 production. You can't get the current hardware descriptors, BootBlocks and FirmwareRestoration modules since they are independent inside the BootROM image and not upgraded by the efiflasher when doing EFI upgrades. Hardware descriptors are not even inside the MP51.fd generic upgrade image, but I've posted the source of each production release on the BootROM thread.
If you need more info, please ask by PM.