At the time of posting here are some examples of Unused Sprites.
Source: https://tibia.fandom.com/wiki/Unused_Sprites
On different fansites we can find some information about never used by Cipsoft in game sprites.
According o TibiaWiki.com.br, which for now is the best source in case of this topic we can divide never used sprites in two groups.
1) items that are unused but still exists in Tibia's database:
Runes:
2) items that are unused and removed from Tibia's database:
It means that there are no plans to implement these items in game anymore.
Source:
https://www.tibiawiki.com.br/wiki/Sprites_n%C3%A3o_utilizados
On the other hand Tibia.Fandom.com presents some additional sprites:
https://tibia.fandom.com/wiki/Unused_Sprites
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