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Useless goods and fine item in auction identical, finally going (7)

Ross

I believe the answer is:

flotsam

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'useless goods' is the definition.
The definition and answer can be both man-made objects as well as being singular nouns.
Maybe there's a link between them I don't understand?

'fine item in auction identical finally going' is the wordplay.
'fine' becomes 'f' (abbreviation).
'item in auction' becomes 'lot' (I've seen this before).
'identical' becomes 'same' (similar in meaning).
'finally going' means to remove the last letter (the final letter is removed).
'same' with its final letter removed is 'sam'.
'f'+'lot'+'sam'='FLOTSAM'

'and' is the link.

Can you help me to learn more?

(Other definitions for flotsam that I've seen before include "Wreckage found floating" , "The floating wreckage of a ship" , "Detritus" , "Goods lost" , "Vagrants" .)

I've seen this clue in The Guardian.
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