The excellent Aventure Apple mentioned it back in April: from time to time, strange devices pop up on eBay (and other platforms), like these wooden Newtons.
Fake phones and other PDAs are not uncommon (you might have seen some recently with the announcement of the iPhone 13), but they are usually made from the same materials as the real devices. Here, we have photos of a Newton made of wood (sold for about $65), featuring a fake screen and even a fake stylus. The seller claimed that the device was recovered from Apple when the company abandoned the Newton line in the 1990s and that he had protested against the decision at the time.
Another one is listed on Yahoo Auction in Japan, but the price is steep (~¥170,000, roughly €1,350).
What’s a bit mysterious is the use of wood. It’s truly surprising not to use an empty plastic shell (like the real ones).