A few moments ago Ilkay Gundogan vs Ben White FIFA 23 Showdown SBC Cards got leaked. We do not know if these cards will effectively be released but according to LEAKS, The Gundogan vs White Showdown will be released soon!
Showdown items are unique items featuring improved ratings and stats. They were released for the first time in FIFA 20. One player from each team of an upcoming real world football match is selected and made available via Squad Building Challenges (SBCs) for a limited time. The player from the winning team receive +2 OVR boost & 5* SM, +1 Upgrade after Draw and 0 upgrade from the defeat.
Manchester City are playing against Arsenal on 26 April in the Premier League.
SBC requirements are yet to get leaked or officially revealed. Hope the requirements will be cheaper and those cards will be pretty useful.