I'm not going to ask why you don't have the key in the first place
Well list the modifications done to the R34, it would not be hard to get a second key if you had all the infomation and rights to the car. It would not be cheap but people lose there keys with transponders all the time. To replace it is very easy because they are the owner of the car.
In order to hack that system you would start by replacing lock cylinder, the ecu, and reset any anti theft system by syncing the new hardware to the anti-theft system it has. A fuel cut is a saftey setting for theft. Like GM has the passlock system it is more complicated than you think. Why cant you get a new transponder key by the corresponding company?
Thanks