The Penske PC-23 epitomised Indycar in the 1990's. Sleek, fast and beautiful it dominated in its two guises, first with the quad-cam Ilmor Indy V8 engine and then fitted with "the atom bomb of Motor racing", the Mercedes-Benz 500I. Chassis 08 was one of Emerson Fittipaldi's two cars during the later half of the 1994 season before becoming the primary test car during the winter. In early 1995 it was sold to the Bettenhausen team where it was raced by Stefan Johansson. That part of it's history is still being researched as Bettenhausen also bought chassis 09.
The seat is off to Elite Trimming. There are reference photos for Elite.