This is somewhere in Phoenix, but I’ve never seen it before. No affiliation or knowledge of it beyond the ad - don’t wear a skirt when driving this one. Never seen one quite like this… good for a chuckle.
Looks like FJ40 patches were used on rear quarter, body line isn't flat wrapping around rear quarter like a FJ25, rear wheel cut out is odd too.
Almost looks like FJ45 removable top lock down latches for the rear tail gate latches.