Have seen this in real life and spoken to the developer.
It looks quite nice, it's a lot of carbon fibre. It has a throttle flap to change over from the longer runners to the shorter path to generate low-midrange torque. Similar concept to the variable inlet tract of the E34 M5. Of anyone has owned one of those you know how much difference it makes when the variable inlet flap stops working.
It is very cost prohibitive given that there are really not any dyno tests nor any real world performance stats.