Why do auction companies always seem to think that the deceased's old clothes and shoes have any value? ...
Thinking out loud:
Let's say you don't have enough $$ to itemize deductions for the coming tax year. Let's say the auction has a hundred pairs of shoes for $5 a pair. You buy them all and also pay the auction overhead. You get a receipt for all you bought and paid. You then donate all the shoes to Goodwill or your personal charity. The donation value might get you over the minimum itemize hump. Plus you get to feel good that you donated something to a worthy cause.
OR, you're just a crazy person that likes to buy and wear used shoes
People with no shoes would be envious because used shoes are better then no shoes.