You may have two WTFs here:
1. beercan exhaust?
2. Skyline C210?
Yes it may be unbelievable, but this car has an exhaust made out of beercans and actually is a C210 Skyline and not a Mazda Cosmo AP:
Nissan Skyline C210 beercan exhaust
At first I was fooled by the Cosmo AP taillights, but we all know zokushas love to have some different taillights than stock… Same applies to the exhausts of course. 
The beercans are all Asahi beercans, so someone must either have had a good party or a big hangover. (or both!) 
Found through Riverside and the other pictures of this car can be found here
Tags: beercan, exhaust champion, mazda cosmo AP, skyline c210, skyline japan