Not a clue what it is. On the earlier photo, the stem part, pls. pick off all the dead crunchy stuff & show us what's left, so we might try to find a clue.

I think all that's dead, how 'bout paying attention to the remaining green part, clean that up & show us what left. We're really not magicians.

Yes pot em up, save the elephant ears!! I would water lightly once and leave it in the sun for a few weeks and not water again until you see new growth.

you can sprout those little bulbils too: but you'll need to keep them drenched wet and on heat mat on high heat (90F-95F at the roots), tented for 100% humidity. they'll sprout and grow - but they'll be very small for sev years. i've done that sev times. have a whole crop of them going.

Alocasia 'Poly' is a small alo - African Mask is a common name.

The tuber needs to be very hot and damp to sprout and initially in a small pot.

i sprout mine from dormancy ev year. Most of them keep a leaf or 2, but then drop that in about march.

they need very free draining but moisture retaining soil, don't ever let the mix dry out completely. but mostly they need warmth - over 75F a must, 80-85F to 90F is best.

once it sprouts roots, you can move to a bigger pot, but for 1 tuber of that size - 4" is all you need.

they'll take some time developing roots first, like sev weeks.

be patient, and keep them very warm.

Can you take them outside?

if your outside is very warm, yes. they prefer 75-85F for good growth . 90F will be ok too :). mostly in bright shade. and high humidity is a big +.

Only in a GH will you find it warmth in 6b this early. But it's better for light reasons.

light won't matter if it's below 65F - the tuber will just rot, if it's moist. temps below 55F will damage it even if it's dry. it's a tropical plant - so putting it outside when it's still cold won't do it any good (6b or any other zone).

Here in zone 5b the temps are in the 70's. If it were cold where he/she is I wouldn't say take it outside....

It 'could' rot if it didn't have any roots and it didn't have signs of new growth... but this is not that case.

and have you grown African Masks or other alocasias/colocasias?

the daytime temps might be in the 70s's, but the nites matter too - soils are generally 5-10F lower then air (even in the pot), so if you have 60s at nite , the soil will chill even more. and it's not a good idea at all to put this particular plant out , when it has barely any roots and no leaves at all.

UNLESS it's min 72F at night and hotter during the day.

i restart them every year indoors on a heat mat with soil temps at 80F :). and i've followed people who put them out in the heat of summer in carolinas - that's when they really start growing outdoors.

that's good , just keep it out of direct hot sun.