Everyone's laughing, and saying it's funny (and I agree, it's a hilarious looking hat) but it has such a deep meaning. Think about it. If Gaia released this to the public, how many people would stop buying Flynn's Booty? They'd stop and think about it. They'd stop spending their hard earned cash on useless items. And Gaia would stop earning money from one source.
One, meticulous little source that means nothing compared to the money they earn from users buying Gaia cash.
And that's why they won't put it up. They're so obsessed with money, they don't want to start losing money from one petty little source in the network of giant sources.
I'd love to see what would happen if Gaia really did put this up for sale.