This coin is a Hit List 40 Morgan Silver Dollar VAM 19A 1878 S Variety. The coin has a PL obverse with a close to PL reverse.
This coin is a Late Die State (LDS) of the 1878-S VAM-19 showing a thick broad horizontal die gouge across the wheat leaves, top cotton leaf, and Phrygina cap. In later die state, VAM-19 reverse is extremely over polished after dies clashed. A number of leaves are disconnected in wreath. Detail is missing in overpolished eagle’s left wing. Wing bar like die gouge below n from prior clash.
As you can see from the chart below there are only 12 graded with the Super OP for this coin. In MS62 there are only 5 graded with 6 finer.