It is always a pleasure to see a primitive plant and realize that wigs were not modern inventions!
The family of mosses known as the Hairy cap mosses (Polytrichaceae) have probably been wearing wigs since probably 300 million years back, or possibly further [See an interesting article].
The “wigs” or more accurately the calyptras that over the capsules are just one aspect of these mosses’ fascinating morphology. Beneath these calyptras are a cap which will fall off to expose the teeth on the mouth (or peristome) of the capsule. But instead of a row of sharpish teeth that one might expect to see from a cookie monster, the peristome teeth of Dawsonia are fine and clustered into a hair-like turf.
On some plants in a colony, the tips of the shoots become modified into a bowl or cup-like structure to hold the male sexual bits (not clearly visible). This is called a splash cup as the male bits are dispersed by raindrops slashing them out of the cup and onto another plant containing the female bits.