Saw this on an early coupe and became intrigued..
It's just a factory e3/e9 wheel made by Petri. There are variations that I haven't paid attention to. I believe that the e3's have silver trim around the horn buttons and e9's have black. Something like that.
This wheel has horn buttons on each spoke with a fixed horn pad in the center. The wheel is made from a paper-thin wood veneer. Common issues are cracking veneer, cracking Bakelite spokes, and missing decorative spoke ends. The going rate for one of these is about $300 to $600 depending on how nice you want it. You can find one in poor shape for less, but they are hard to restore. You can fill the cracks in the Bakelite and respray in a gloss or satin finish. You can make the spoke ends out of stainless steel if you are handy Your best bet is to find one with a very nice veneer, as that will be the most difficult piece to fix.
For more information on restoring check with @Stan or @eriknetherlands . Erik may even have a spare.
That wheel came on our 70 2800 and on late NKs, seen on 2800CS too so maybe optional for all coupes but Hoffman didn’t order any on the 3.0CS, speculation on my part.