I have been steadily making efforts to replicate this surface using a set of PBR maps captured from an xTex scanner for over a week. I have so far been unable to achieve a desirable result.
The surface is a semi-reflective substrate with a fabric mesh flattened over it. The fibers of the fabric disperse light in a concentric pattern when illuminated with a strong directional light source; I've tried to capture this effect in the attached video. I'm genuinely unsure of whether this can be achieved in a texture alone, but may require geometry instead. If so, I could probably 'grow' (simulate) the fibers with TyFlow and then have a base surface as the substrate