I can't figure it out. I have been searching for days. It looks similar to the Mid Night FC at the Toyko Auto salon but it is slightly different. If you look closely it has s4 trim instead of s5. It is also similar to the B-wave one with the open headlights, but the bottom is way different. I want this bumper so bad.

 

I agree it looks great.
I think it's an early Yours Sports bumper. Let me know if you find anything.

https://minkara.carview.co.jp/userid...4/profile.aspx
https://minkara.carview.co.jp/userid...011/parts.aspx