A few moments ago Luke Shaw vs Marcus Thuram World Cup Showdown SBC Cards got leaked. We do not know if these cards will effectively be released but according to FUT Sheriff, The Shaw vs Thuram WC 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, +1 Upgrade after Draw (draw wouldn’t be possible, if the score even after extra time is equal the match will go to penalties) and 0 upgrade from the defeat.
England are playing against France on 10 December in the FIFA World Cup 2022 Quarter Finals.
SBC requirements are yet to get leaked or officially revealed. Hope the requirements will be cheaper and those cards will be pretty useful.