Does this abandoned 1976 Murray Alpine 26 I found have any significance or worth?
Murray was a pretty cheap brand to begin with, and the bike in the pictures is clearly rusted beyond the point of reasonable repair, even if you found suitable wheels for it.

It's only value is as steel scrap, or perhaps as an "art object" for a local sculptor.  There are no usable parts visible in the pictures that would be worth salvaging.