I think that is Lou's Lexus or a second one built similar to his. More info could be found on the Usaci forums. Equipment and labor I would guess around 20-40k easily in that car. Sound quality cars are sound quality due to the products used, focus on following the organizations rule book to the letter, making a point to place your speakers in the best locations you can, 40-100 hours of tuning, and all around attention to detail. Performance Audio is one of the top shops in the nation for building winning sq cars. I do not look forward to running against them come finals. They are a tough team with mad skills.