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The only material I could thing off would be some time of plastic or resin. They can make them pretty strong, but I still wouldn't trust them for my rims.
That looks like a piece of lexan cut to fit the wheel. Although lexan is used for bullet proof glass and etc, I wouldn't trust it for a wheel. Besides, heat from the brakes might soften the material during extented use.
it has to be photoshopped coz let's say there Was a transparent wheel out there, it wouldn't last 5 min clean coz the brake dust would constantly darken the inside of the wheel. How would you clean that off??