As you already noted, this OS X Finder Sidebar icon represents a generic PC on the network. It is most likely being "discovered" by Bonjour and the name displayed appears to be the device's MAC address. Typically, these are represented as: NNN.NNN.NNN.NNN. The device is also listed under the Shared section of the Sidebar and that would mean that it is running some shared service and why it is being discovered. Regardless, we may be able to uncover just what it is with a little further "detective work."
So, to start with, if you power-down every network client except your iMac and your Apple Time Capsule, does this device still appear in the Finder Sidebar? If so, then we need to use a network scanner application to uncover additional information about this device. One excellent scanner is iNet Network Scanner.
You would run this scanner on your iMac, perform a scan of your network, and it will list all devices that it can "see." If it finds this device, you would then click on it and get additional details about it. This may help you find out what it is.