Nice find, albeit a slightly puzzling one.
The decals seem to be the first style, with the "Daytona" model name rather than the "Daytona 700c" on the later examples of that model. That points to late '90, early '91. (Side note : 700c has nothing to do with wheel sizes here, it was the model's name)
The 700c (I'll call it that rather than typing the full model name every time) was indeed equipped with Campagnolo parts, so so far it's all normal.
Then there's the dark grey Ambrosio CC22 Competition rims, which you simply can't find anymore.
I have a set too, and can tell you that the coating on the sides will be gone after a few hundred miles. So yours are obviously indeed unused.
Those rims were original on the high-end Sbikes ... but only on the models built in '92 or later. The earlier high-end Sbikes would have either Ritchey WCS or Mavic 230 rims. I have never seen the Ambrosio rims on a 700c before.
Are those hubs Campagnolos or Shimano XT? If the latter, the wheels were intended for a later bike. If the former, I'm clueless.
Then there's the gear cables.
The steel bikes were mass-produced and built by importers who had a bit of training, but the aluminium ones were handbuilt and set up by specially trained mechanics at the Sbike factory in Switzerland, with great attention to detail.
Once completed and fully dialled in, the bikes would be put in an oversized bike box in 1 piece. Upon arrival at a LBS, the shop mechanics only had to turn the stem 90°, tighten the top nut and maybe put some more air into the tyres. Nothing more.
Even if those are forward-pointing Grip Shift style shifters, It looks like the gear cables on your bike are overly long and even pass the headset at completely different heights.
Also, the rear brake cable on yours is routed around the headset rather than staying on the side of the brake lever like it should (like
this).
That cable layout just doesn't make sense. It makes me wonder if this is made from leftovers by a regular mechanic or even the original owner. The cables certainly weren't done in the factory, because this would never have passed Quality Control.
Either way, nice find. Good thing it's not a small size (I'm guessing it's a medium, 49 cm from BB to top of seat tube), otherwise I'd be jealous. Treat it with some respect and you'll enjoy it immensely.