As Driveblox and Viru said, it's a Sbarro GT 8. Only 2 of them were made. The other one is black and doesn't have that hideous wing. And yes, it is based on a Ferrari 360 Spider.
Sadly it is real, and it was spotted before but I couldn't resist posting it again. I almost trew up seeing it and as I was taking the "pictures" (sorry for the low res) a couple of guys walked by also taking pictures and talking about how this is the worst job ever done on any car...ever....
Whether this is a real Ferrari or not (looks like it is, obviously based on a 360 Spider with 550 Maranello wheels), Enzo Ferrari has got to be rolling in his grave with such abominations existing as this, tarnishing the Ferrari name.
MY EYES!!!!!!! But really..I do not think this was ever an actual Ferrari. It looks total kit. Though if it was, it has more characteristics of a 355 or 348.
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This one belongs to Wrecked Exotics!!