Is there anybody that makes the rubber around the tail lights on a 85 GSL-SE or were it can be purchased.

 

Nope. NLA.

Not sure about NOS, some might still exist.

I took a couple to a local manufacturer to see if they could be replicated; was told they're made with some molding/casting process, so would require the original mold or recreation of it. Didn't pursue it any further.

My approach to getting replacements was to scour the local pick-n-pulls each time a 1st gen showed up and snag the best ones I could find.

 

try here yet?? :Black Dragon Automotive - Parts & Accessories for Datsun 240Z, 260Z, 280Z, 280ZX & Mazda RX7

 

Black Dragon does not list it have not called them yet.Have talk to the local junk yards they have not see any RX7 in years.