Selling a Comprehensive SaaS with No User Base

I have recently been approached by a founder who has developed a comprehensive SaaS solution for hospitality venues aimed at enhancing guest experience and improving operational efficiency. I am a consultant in this area.

Despite its advanced features and significant investment (hundreds of thousands of euros spent working with an outsourcing shop), the app has no client base. The founder mistakenly believed that being just one feature away from perfection would make the app universally desirable.

The lack of active users makes traditional acquisition routes challenging: initial outreach to industry vendors showed interest only if there's an existing user base as they can use it to grow their own user base; but interest for the app itself was close to none.

The founder is not willing nor able to invest further in the project and needs to move on.

Given these circumstances, my questions to the HN community are:

1. Does code or tech with no users have intrinsic value? 2. What strategies might work for selling this app's tech stack? 3. Are there alternative avenues or creative ideas for providing my client with a satisfying outcome while minimizing additional costs?

Any advice or shared experiences would be greatly appreciated.