This car creates a huge paradox. It obviously spawned from the imagination of someone either A)Extremely intoxicated/inebriated or B) Mentally disabled/brain damaged.
Based on this fact, who could have fabricated the "vehicle"? The inebriated and/or brain damaged man? No chance, as horrific looking as it is, it would still require a skilled fabricator to create. This leaves us with only one other choice, the thing was contracted out to a professional, but the cost would be in the tens of thousands, which a person of this caliber simply could not afford.
There in lies the paradox.
(Alternate and extremely depressing theory: drunk, safety helmet wearing human blows his disability settlement on this.)