Yes it covers the struts that you can see through the hole in the door.
We made it out of some black formica if I remember correctly. Used a router round the MDF template to get the shape and speaker holes. Then covered it in red leatherette to match the dash.
Or, if like me, you don't know how to use a router, he said he can knock some up once he has the material.
I'll take some photos tonight so you can see. Looking through all my photos, I've discovered that I have not got much of the interior (though a bit of a mess at the minute!)