Throughout the episode, Bing strives to find something real in his artificial world: Natural food (fruit), Abi's honesty and genuine talent, a real connection with someone. Folding a 'worthless' wrapper into an origami penguin gives it meaning: it's a simple, hand-crafted token, and later comes to represent Bing and Abi's relationship. It's something artful blossoming from humble origins (which is what Bing hopes Abi becomes, through the show, with his help) and a touch of humanity in a hi-tech existence. His speech near the end demonstrates how he yearns for the truth and how sick he is of fakery.
The penguin he has in the end, though, is a more realistic, less crude sculpture that seems expensive. In my opinion, it's on one hand a symbol of Bing succumbing to the inescapable artifice of his world after choosing to harness his 'truth' just to sell more products, and on the other a reminder of the love and authenticity he lost in Abi - or perhaps his attempt to preserve them in his upgraded, wealthier life.