Doesn't the Maybach's sunroof do this.
Panoramic roof: transparency at the touch of a button
The innovative, electro-transparent panoramic roof of the Maybach 62 is a highlight of a very special kind. With its elegant cassette structure of exotic wood it extends across the rear section like a glass dome and offers the rear passengers a unique ability to select an individual lighting atmosphere. The manufacturing process for this high-tech glass system is also absolutely typical of the Maybach: it is hand-crafted.
The optional panoramic roof is divided into two halves: the front section incorporates 30 solar cells over an area of approx. 0.5 square metres which convert sunlight into electrical energy and power the ventilation fan of the front climate control system in the Maybach 62 with an output of up to 63 Watts. This solar power flows as soon as the car is parked, and ensures a continuous circulation of fresh air in the interior.
The rear section of the panoramic roof features a number of technical innovations over an area of approx. 0.75 square metres. This roof section consists of two approx. six-millimetre thick panes of glass with an electrically powered, sliding liner between them. The laminated glass pane on the inside has an intermediate layer in the form of a liquid crystal membrane of conductive polymer plastic. The membrane has a cable connection to a control unit which generates an AC output of 90 Volts. Switching the power on arranges the crystals in the plastic membrane in such a way that the glass becomes transparent and allows daylight into the rear of the Maybach 62 over its entire area. The special feature is that as soon as the AC voltage is switched off, the liquid crystals lose their transparent arrangement and the light is fragmented in all directions. The glass becomes opaque and filters the daylight to produce a pleasant, diffused glow, with only approx. 76 percent reaching the interior. This electrically controlled transparency has its world premiere in the Maybach 62. Thanks to this unique roof technology the rear passengers in this luxury motor car can decide in accordance with their mood or the weather conditions whether to enjoy a bright interior flooded with daylight in which to admire an exclusive, panoramic view of the scenery, or whether to relax beneath a semi-transparent glass dome. For dull weather conditions or longer journeys by night the panoramic roof has yet another highlight for an individual interior lighting effect: an illuminated sliding liner.
Don't think this stuff works like a two way mirror so I don't think it would work for window tinting.....at least not while driving.