I do not know who made it but it is a very high quality piece.
The lexan panel is molded to the exact same shape as the stock metal panel and bolts to the stock sunroof mechanisim. It is tinted lexan and it is in very good shape.
I am looking to get $250.00 shipped OBO PM me if you are interested or have any questions.
On the car
http://i6.photobucket.com/albums/y249/floppyhat69/RX-7%20Club/Picture4002.jpg
On the car
http://i6.photobucket.com/albums/y249/floppyhat69/RX-7%20Club/Picture4004.jpg
Top
http://i6.photobucket.com/albums/y249/floppyhat69/RX-7%20Club/Picture4006.jpg
Bottom
http://i6.photobucket.com/albums/y249/floppyhat69/RX-7%20Club/Picture4007.jpg