www.bseries.net

It's either a JDM SiR-G or TypeR. The SiR-G is basically the GSR, but it had the LSD option. Only way to REALLY know is to do a compression test (I think). SiR-G will be at 10:1 and the TypeR will be at 10.6:1.

BUT, do the SiR-G's come with the ITR red valve cover? :thinking:

Easy to swap out, but not sure if someone would....

That looks like a TypeR intake manifold though.