This is the SECUVAC from German dive equipment manufacturer Secumar.
This two-part equipment is designed to protect an injured person during maritime operations. It consists of a polymer rescue sled for rigidity and ease of movement and a waterproof cover with zippers at three sides. The sled can also be hoisted. You can also insert an inflatable mattress between the sled and cover. Inside is a fleece blanket.
The face covering is clear to allow rescuers to monitor and communicate with the evacuee. It includes hoops to keep it off of the evacuee’s face.
Although the evacuee breathes what air is inside the SECUVAC, there is an inlet valve located at abdominal area and an outlet valve at the head area. This can be used to provide oxygen and positive buoyancy. There is also laser cut PALS webbing at select areas to attach gear.