Hi.
I have had a quick look on ebay, nothing there. I suggest look on line for Pumas that are being broken and see if you can find a genuine set if you can
They are hard to come by now, I paid a lot for mine a while ago. Unfortunately they aren't just a PVC 'flap', as they have a 3D contour and are sort of hollow. So they're tricky to make from scratch I would imagine.
I've used rally style flaps on my "tatty" Thunder, cost about£12 for all 4. You do see the genuine ones on Facebook, as there are 3 Puma specialist parts groups, plus the Marketplace. Try Ian G for genuine ones as well.
When I had a standard Puma I didn't much care for the contoured mudflaps, I just settled on some straight style ones on the front and left the back without. I think that they will be really hard to come by new now and potentially not enough demand to try and get some recreated.
Yes i think you should buy the straight stile ones, universal mudflaps, i think the material is rubber because are flexible, the original ones i don't know if you can find it today, try to search on ebay used ford puma parts, its the only solution