It is an extractor cam, and I think it may be from a non-S&W top-break. Early top break S&W cams had extractor teeth and later 32 & 38 caliber SA and DA top-breaks had a different shape as far as I can tell from your pictures, but there is no scale to compare size. I might be wrong, but don't think it is a S&W part. There were dozens of top-break revolver manufacturers out there made from the late 1800s well into the Twentieth Century, so matching up the part with a particular manufacturer and model will be difficult.
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Gary
SWCA 2515
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