That certainly looks like a 260rs.
Not that you can't see the inlet cross over pipe that the Rb25's have, plus you can see the top of a HKS pod filter that looks like it's pretty close to the strut tower, so I'd say it's the rear AFM/pod of a twin set up.
Or I could be right off the mark and it's got a forward facing chamber on a RB25
Oh, hang on, is that a RS4 badge on the grille ??
J