This particular W2 is from a class action settlement and the wife received 2 of them for the same settlement. Both have different Employer Federal & State ID's. One has wages on it and the employer name is a bit different as it lists the plaintiff (John Smith, et al. v. Big Corp - c/o So & So Group) while the other one with just the CA SDI does not list the claimant (Big Corp - c/o So & So Group). I asked someone who has been preparing taxes for many years and it was stated that I would not have to report it since there are no wages on it though she has never seen a W2 with only this box 14 (CA SDI) filled out. The amount in box 14 is for only $1.00.
You are correct that you can't efile with a W-2 containing only Box 14 info.
If the Employer IDs were the same on both W-2s, you could make one W-2 entry and add the Box 14 info to it (which is normally the case).
Just keep it for your records. The $1.00 would not affect your return.
Here's more info about Box 14: