Macross Frontier's Delta integrale Evoluzione 2
Starter button indicates a special edition, most likely Martini 6 as the Skull Squadron livery lines are in roughly the place Martini lines are. Definitely Evo 2 as Momo Corse steering wheel. It's all pretty accurate except for the extra rivets on the top of wheel arch flareings, the extra diagonal exhausts and of course the massive whale tail spoiler, which seems to be based on a Peugeot 205 T16 or something. One thing I like that they've done is that you can see in the side view of the car they have added quick release clips as if it is full race car style body like the Delta S4 (and the lines and clips are in pretty much exactly the place they would be on that car) - I'll put a sideview pic of one in for reference.
