This is the OEM Subaru brake master cylinder from the 2024 WRX TR, a special edition model that features upgraded Brembo brakes. This is a different part number than the standard WRX master cylinder; we're not exactly sure what the difference is, although we're assuming it has to do with the master cylinder bore size.
This is a brand new part, not a refurbished or remanufactured item.
This master cylinder can also be retrofitted to non-TR 2022+ WRX cars, for better pedal feel on cars that have been equipped with Brembo brakes.