If the barrels have been cut then the value is lowered by how much depends on several factors. As Dean mentioned a 26 inch length might make a great Grouse gun for someone and there could very well still be some choke left.
If the chokes have been opened and the original barrel length left unaltered I don't see this as a big determent in the guns value if within reason. A 32 in trap gun opened to IC is not the same as a 28 inch gun opened to IC/M.
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