This looks like a F20C being altered for a FF installation as the right hand axle rod can be seen coming out from the differentail while the left one is not installed.
The long primaries suggest that low rpm torque is reeequired n the tight turning angle suggest that the installer is trying to use the original stock exhaust.
A turbo setup with this much long primaries would creeate alot of lag plus the drainage would need some special oil pump to suck the oil out of the turbo's shaft chamber n push it to the oil chamber.
A very neat n beautiful piece though.