There are several places that sell after market GoPro lens replacements as well as new original lens. They generally range from around $100 for an original to $250 for the very widest after market with a wide after market around $180-190.
Because it's not technically a lens, it's a telephoto style adapter. For photography, you attach it to the front of an existing lens and then the focal length becomes 0.21x the original ie. 28mm becomes 5.88mm (28 x 0.21 = 5.88).
How it would work on its own I don't know. I can't see why it wouldn't work, but the exact angle is probably more difficult to predict when there's no base lens behind it. Could be a case of trial and error.