It's an Autoform part that was made for the Daytona24 cars. It is the rear bulkhead and was designed in conjunction with the Autoform rollbar that was also part of the Daytona24 package. There were 10 Daytona24s built. 1 prototype and 9 production cars. You could buy individual components of the package from Autoform.
No two Daytona24s are the same. All the decal packages are different. From memory: Daytona nose and driving lights, Louvered hood, roll bar, CF bulkhead, 5 pt seatbelts, wing, rear diffusers, fake roof air intake, most had lightweight BBS wheels (#7 only had Forgeline 19" VR-1 wheels). All were #91 cars, red with white stripes. There were a few other minor things.
See my avatar: #7 of the Daytona24s and #270 of the 02 Final Editions.