Hi
thanks both of you.
at the beginning I didn't believed my RLC meter (a creepy one) , so I used the good old method to make ringing the L by a known C, and I found the L=4H.....
yes

like you.
after reading your comments, I did some extra investigation, and Yes it looks like a tapped inductor.
I found a transformer effect by a 1:5 ratio
I'm puzzled about the utility for such a thing...
If i remember well, that UPS used 2x12V lead acid , so I guess by this ratio , a chopper could give 24*5=120V
.... but here in europe we are set with 230Vrms....