It’s to keep your tailgate clean from all the mud and dirt from all the hardcore mountain/road biking your gonna do.. pretty common accessory for those sports. Also love how they integrated the jump seat into it so they stay in place.
I think theres a high probability of them creating a dirt bike especially after Eon said this on twitter Dec. 7, 2019 :
"We’ll aim to have it come out same time as truck. Two seater electric ATV designed to work with Cybertruck will be fun! Electric dirt bikes would be cool too. We won’t do...