Very similar to the ones that were recently for sale here on MaxBimmer, but not the same set.
Schroth Rallye 4 harnesses, both driver and passenger side. These are DOT approved, and feature an anti-submarining device so that you can use them in cars without a rollbar.
These are fantastic for track days, autocross, canyon runs, heck, even for posing. If you push your car, these harnesses really hold you to the seat so that your arms and legs can drive instead of holding/bracing your body.
I've attached photos of the driver side harness - the shoulder belts attach at the stock mounting location for the rear seatbelts. Both harnesses have the Schroth shoulder pads as shown.
Read more here:
They sell for $169 each plus US shipping. Mine are selling for $199 (you pay shipping) for THE PAIR.
I'm switching to a track-only car with 6-pt harnesses so these are no longer needed. Oh - and never mind the duct tape on the seat. That seat cost $2000, but it came with a free M3 attached