it's an OEM TT-S engine cover, with OSIR carbon adornments. pic for reference:
The cover itself is less than £70 from Audi, and you need to change your mounting pegs which i believe are another £10 (together, not each) or so
the Audi rings are clipped in so will detach - in fact the top bit also says "TFSI" on it, which OSIR seem to have removed
you can wrap the carbon bits instead of getting the OSIR ones
(you're not the only one who can plant evil thoughts in other members' heads
)