What is this thing

[Surfnzoni]

And where can I buy one apparently fits a Tacoma
Such an awesome concept

 

[Chadlyb]

And where can I buy one apparently fits a Tacoma
Such an awesome conceptView attachment 105274

Looks custom made. Never have I seen or come across anything that looks like that. And usually a manufacturer would have a very visible mark to see for advertising. Good luck on your quest.