it's VW Vortex's "super beetle". They used an aftermarket body kit made in Japan, vinyl wrapped the whole thing, rear spoiler made by FMS Mototrsports, and motor/ AWD conversion by APR
It's a sick fast Beetle! 500hp out of the 2.0 TSI motor and Golf R AWD conversion!
Tons of pics and the whole build process on vwvortex.com