Can someone ID this Campagnolo Record headset ?

Yes.

But it can be used as an MTB headset if it fits.

What would make it an MTB headset?

I’ve no idea of the differences. Maybe better sealing …. As They made a OR version which I was trying to establish if this was or not.
 
There was no unthreaded Campagnolo OR headset, it does look very similar to the last gen Record OR headset with the bands on though.
 
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