In Wrath of the Lich King it is item level 226, requires level 80 and is named Earthshatter Shoulderguards. In MoP Classic it is item level 213, requires level 80 and sells to vendors for 1c.
Read from the World of Warcraft client build files.
How Valorous Earthshatter Shoulderguards Compares
Who It Suits
Mail is the armor type Evoker, Hunter and Shaman wear. With Agility or Intellect, Valorous Earthshatter Shoulderguards suits Beast Mastery, Marksmanship and Survival Hunter; Elemental, Enhancement and Restoration Shaman; Devastation, Preservation and Augmentation Evoker.
Similar Items
The 10 items nearest to Valorous Earthshatter Shoulderguards (item level 35) in item level among Armor > Mail, Shoulder slot, from item level 29 to 39.
Items Numbered Next to Valorous Earthshatter Shoulderguards
Blizzard numbers items as they are created, so the named items next to ID 40524 (40519 to 40529) were usually added in the same batch as Valorous Earthshatter Shoulderguards: the same quest line, zone, vendor or reward set.