PS3_SDK_and_Tools _v160.008.rar is a tool for developing application
software with the hardware with RSX (Reference Tool).

The tool claims to be copyrighted by Sony and also claims to be releasing Eclipse Plugins and Performance Analyzer Tools soon.

You can read more about it here:

So that would mean it is stolen software. Now can you prove its not? Also you might wanna read forum rules Because you might have just lost your right to post.

Here I will make it easier on you

Do not directly, or indirectly link to sites that host or promote piracy/warez distribution. Do not directly or indirectly link to sites that host Xbox XDK or Sony SDK produced files. #Xbins is the only site/channel we’ll allow to be mentioned in the forums regarding hosted XDK produced files. As in other areas of the forums, no links or pictures of nudes/pornographic material.