When you drill open a safe there is a chance of getting an Exceedingly Rare Special Item, according to what it says on the Sputnik Safe and the Crimefest II safe. What is this Exceedingly Rare Item? I haven't seen any listings for it on the market.
Exceedingly rare special items are well, exceedingly rare. With a scan through all the market listings, I have found 2 different exceedingly rare special items. They are:
As of right now, there is no official list of exceedingly rare special items and it would take more of the community's wallet to find out what the rest are (if there even is any).
One of them appears to be a Deagle skin: