I saw this hardtop this weekend at the PCA track days in Buttonwillow on a "Spec Boxster on steroids".
No idea who makes, it, but it's certainly a super lightweight hardtop for Spec Boxsters:
BTW: That was one FAST and LOUD (100 dB measured on the grand stands) 2.7L Boxster with a superb driver
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I still wave at Boxsters, but they no longer wave back :-(
2002 Boxster S "Violet" (sold but not forgotten)
2009 Carrera 4S "Kelsey" (current ride)
2015 FIAT 500e "Nikki" my commuter car