Huh?
Fair enough; listen to your ipod while you're on the toilet. But what's wrong with using the headphones like usual? Why would someone need ipod speakers for the toilet?
Sounds like an onion article that got taken the wrong way, or some Daily Mail writer that came across an image from a photoshop contest.
But it checks out. Company's website here:
http://www.atechflash.com/
product in question here:
http://www.atechflash.com/products-icarta.html
My guess is that Atech Flash don't actually expect anyone to buy this product - except maybe as a rather expensive gag present. Instead they're using this as a rather effective method of free publicity so they can improve the sales of their more conventional iPod accessories.