This is a 304 stainless T4 turbo inlet 90 degree elbow, with a 2 1/2 inch outlet provision for a 60mm wastegate.  These are also ceramic coated black.  These cost $250 each new from Stainless Headers plus the coating fee.  They are brand new.  They are very nice pieces, but very pricey.  I ended up going a different route, and dont have a use for them now.