finding accessories for newer cars can be tricky! Since the Polestar 3 is still pretty new, it might take a while for aftermarket companies to catch up and start making dog gates and boot liners specifically for it.
In the meantime, you could try searching for "universal" dog gates or boot liners – some of those are designed to fit a variety of car models. Or, you could even check with Polestar directly to see if they offer any pet accessories, even if they're not specifically advertised for the 3. Someone else might have some good ideas too, so hopefully, someone with a Polestar 3 and a dog will chime in!