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I remember reading about this car. It's basically an attempt to make fun of ricers, but apparently none of you actually thought of that...
I agree and I don't think it's Photoshopped, either. The muffler tip appears to be a coffee can. There was/is a rice satire site that had several DIY threads for things like coffee can tips, wooden wings, etc. Pretty funny and some witty responses to enraged 2F2F-type posters...............