They are
Who by.... & why
It's just a headrest with an Abarth logo on it - whoopee do.
Definitely getting a faint whiff of heifer faeces from whoever is trying to flog these off at an inflated price.
You could just as well buy a headrest with a Ferrari logo on it- it won't make your fiat look like a Ferrari.... or go like one for that matter.
Save your money & spend it on something more worthwhile- alcohol, women, or whatever floats your boat.