What kind of paneling is under this gable roof?

I was asked to inspect this home but it doesn’t look like I can do it because I don’t have the availability in the short-time frame they wanted it done. I saw the pictures of the vaulted ceilings in this listing and I’ve never seen anything like it before .
Anyone see this before or have any ideas of the kind of material it might be on the interior side of the roof sheathing in the rafter bays? Insulated foam panels? Obviously i would have been able to tell more once I could touch it and inspect it closely, but since I won’t have that chance I just wanted to know for my own education. How do we think ventilation/insulation is addressed with this setup? Or do we just think this will be a lot to write up in the report?
Thanks in advance for the education.

Thanks Rodney. I figured that’s what they might be and knew that SIPS were used for wall and roof systems, but the look of the interior “paneling” was throwing me. Good to hear you’re thinking the same thing. I’ve read mixed opinions on whether it should be a cold roof with venting or shingles can be attached directly to the structural panel. It seems for purposes of shingle warranty requirements, ice daming, or AHJ requiring vented roofs, then some furring strips are needed on top of the panel so sheathing for shingles can be laid over the strips.
Thanks again.

I read this thread yesterday, Sept. 22, And did not want to take a guess at it. Well, this is Sept,23 and I went to meet my new client and looked at the house and thought it is identical to the house in this thread, The ceiling looked identical, So I climbed up on a step ladder and checked it out, It was a factory v match ceiling panel made out of homasote covering over ridged insulation. This house was built-in 1963, The roof sheathing was 1 1/2 x5 1/2 tongue and groove. No SIP panels on this house. Did they make SIP panels in 1963?

Maybe, if they had beaucoup money.
SIPs took a major leap in technology when one of Wright’s students, Alden B. Dow, son of the founder of Dow Chemical Company, created the first foam core SIP in 1952. By the 1960’s rigid foam insulating products became readily available resulting in the production of structural insulated panels as we know them today.Apr 17, 2011

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The house I looked at today, The homasote was cut between the rafters, Just saying, Different house, Different State. This house had the 1 1/2 x 5 1/2 car decking for roof decking with insulation cut between the rafters.

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There are a number of different wood-fiber acoustic panels that provide both thermal insulation and sound deadening. Tectum is one.

Given the age of the home I would agree with Kenton expecting it is tectum or similar product.