Wow, just seen this after reading up on another forum about something else and the person has created this on Thingiverse.
Don’t know if they’re the same but would of thought so.
I’m not sure if they ever figured out what was used. If I remember the old research, they also found that the microphone Lando uses to warn the citizens of Cloud City used the same part but not sure if that is true.
Various people have made them from time to time. I have one from someone on the board from about 15 years back. With them being used in Rogue One, others have attempted to make them. You can find versions on Shapeways and Etsy.
Note: I am not claiming accuracy on any of these. I also do not know if and what the differences in details of those used in The Empire Strikes Back and those used in Rogue One.
They're all over the inside of the snowspeeders too. I've always wanted to know what this part was, whether it was vacuuformed over something or an actual piece sewn on
Looking for this comm myself currently. Anyone have any luck? I've found a few on Etsy but the ones that are sold without the gloves don't seem very accurate.
I sculpt my own interpretation of the ESB communicator and sold casts of it back in 2010-11, but gave my mould away. The new caster used stripboard, and I thought its holes were too coarsely spaced.
One detail I reconsidered afterwards, is that I now believe the five "teeth" are clear plastic on the real prop, and could possibly be the same clear part that is on the AT-AT driver's wrist com pad.
Of the links above, I think the one on Thingiverse looks the most accurate.