You are looking at a Ferrari 458 electronic valve controller. This system comes with a wireless key FOB so you can remotely control your stock exhaust
FORZA Electronic Exhaust Valve Controller
Exhaust Remote Kit (for Lamborghini) - Capristo Exhaust
Forza Exhaust Valve controller installed on STO, Page 8
Announcing: Forza 3-Way Exhaust Controller for NPP Exhaust - Camaro5 Chevy Camaro Forum / Camaro ZL1, SS and V6 Forums
Forza Componenti
Forza Exhaust Valve controller installed on STO, Page 8
Exhaust Remote Kit (for Ferrari) - Capristo Exhaust
Lamborghini Huracan Tecnica – Exhaust Bypass Valve Controller - Installation (Forza Componenti MODEL B4A)
Just received a recall 26P7 in EU to limit the exhaust button functions