This is a very rare exhaust from Japanese tuning house “Abflug” (named, at the time, Ab-Flug). It was only available as a limited run, and is mostly available only in 2+2 configuration, making the 2+0 Abflug Power Superior’s very rare, especially outside of Japan. When new, the exhaust retailed for 650,000¥, or roughly $6000 USD.
It is a 3 inch exhaust on a 1993 Nissan Fairlady Z (Z32) Slicktop Twin Turbo.
There are no other supporting modifications.