Not a Cupra but gloss.

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Dan has matt black Pro Race 1.2's on his Leon, and they look good. I chose Gloss for mine though.

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I would say gloss, because in my opinion I think matt make the wheels look dirty and covered it brake dust.
 
Well guys, i've finally managed to take a few pics of mine and me mates Cupra's on my iphone. Check them out; his has the gloss black wheels, side skirts, black grill and rear spoiler where as mine is standard (on the exterior) albeit being lowered on sportlines!

The two cars together

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My cupra!

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see my sig i have got gloss black but left the center piece silver.

Just be prepared for lots of wheel cleaning as they do get dusty very quickly!
 
My vote is for gloss black too, but then I would say that as my (soon to be picked up) Inferi Black Cupra is having the wheels done gloss black as we speak (had to be done, 3 wheels badly curbed by previous owner). Looking at the ones on the black cars in the pics here I made the right choice[B)]