The owner makes it clear that the car is still street legal, with its stock emissions systems left intact. So that side exit exhaust is merely for show, as is the plastic BMW engine cover.
Were you to part with your hard-earned cash for such a misshapen homage to Bavaria, you might be willing to spend some coin on a nice coat of silver metallic or midnight blue paint, and then take to the interior with a hacksaw and some vision.
Good luck, you'll need it.
[eBay via Carscoop]