What are Omaha Steaks "Potatoes Au Gratin" actually?
These are very similar to potato croquettes, for which there are tons of recipes. Those are usually made with mashed potatoes instead of shredded, but otherwise pretty much the same deal. You can find recipes with varying amounts of creamy things and cheese; I'm guessing the Omaha Steaks ones are on the higher end of that.

If you want to try to match the shredded texture better, you can probably start with a potato croquette recipe and just bake and grate/shred the potatoes instead of mashing them.

As Cindy noted, you can also find recipes by searching for "au gratin potato balls", plenty of which are mimicking the Omaha Steaks ones. I might be inclined to use a croquette recipe, because it's a more common name so it's easier to find obviously trustworthy recipes, but you'll probably be fine either way.