That is Fluid Motor Unions 7. I spent a weekend up at their shop with a friend shooting their cars, one for a magazine. This car already made the cover of Performance BMW. It has an e39 M5 drivetrain (S62 and tranny) with individual throttle bodies, custom exhaust with cut outs, an e39 dash swap, coilovers etc etc. It is a shop car so it is about getting attention, which it does very well. The wheels look much better in person, and work with the car. It is seriously top 3 best sounding cars I have ever heard. On top of all that the Fluid guys are some of the coolest down to earth people I have met.