AFAICT it's a (maybe) UV filter on a thicker plastic since it's unprotected. I doubt it has any light dimming qualities, as small CMOS cameras (especially pinholes) are notoriously "dark". At the most optimistic, it's a polarized filter, but would help with reflections and sparkle, but do nothing with a coherent beam such as a laser.

Don't make this the truth, I'm guessing here, it might just be plastic.

I am, however, quite sure you'll fry the N95 camera with the same laser in roughly the same time.

ETA: My camera! The goggles do nothing!