Tubi Performance Exhaust #323 for Ferrari 360 Spyder
This exhaust was designed, and crafted in Italy especially for Ferrari and was not a standard feature, but was an upgrade available on order during production. 
Kit includes muffler, tail pipes, (used/original) gaskets and mounting brackets. Hardware would need to be purchased separately, recommended hardware is stainless nuts bolts and lock washers. Purchaser will also need to source exhaust clamps to mount to manifolds, originals went back on the car with the new exhaust. 
Came off of a Ferrari in a shop, owner just wanted something different and told tech he could have old exhaust system. Tech left a handful of tooling marks during removal due to seized hardware and owner imposed time crunch. 
Standard wear and tear on exhaust, one chisel hole in entire exhaust system is in the driver rear tailpipe and can be easily repaired at any fab shop with a tig welder. 
Seller cannot confirm exact fit, please do your own research and use pictures and info provided, will answer questions to the best of ability.