I took a look at the Witter website. I found a Westfalia towbar for the XC90.
Just as the Volvo item, it is a replacement for the complete bumper beam with a towbar attached.
But from the picture, I am not convinced that it has the same strength, it looks less robust.
https://www.witter-towbars.co.uk/tow...MpIDIwMTUgLSA=
It may be important to consider the possible safety implications of having a less strong bumper beam fitted.