Pelican Parts Forums - Help me identify this part in engine compartment?

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Help me identify this part in engine compartment?

911 newbie here... Recently purchased a 1982 911 SC and am trying to learn everything I can about it.

What is this? No vacuum line currently attached??

https://img.skitch.com/20120821-xm66...qitafudnyp.jpg
https://img.skitch.com/20120821-rb77...4kynrcaf97.jpg

I think decell valve....

Thanks... Didn't know about the decell valve, but just read a few threads on it.

As seen in the picture, no vacuum line is connected to my decell valve. I presume the previous owner disconnected it intentionally.

Where does the feed vacuum line come from so I can ensure it is properly capped? or reconnect it?
Is simply removing the vacuum line (and capping it) functionally the same as removing the entire valve, other than the cosmetic advantage of cleaning up the engine compartment?
Lot of discussion regarding its value and function on turbo motors. Whats the general consensus on the 3.0 SC? Leave it or pull it?