LOL, it's really cute! Great photoshop job; the breaks in the safety railing (just above the car) gives it away. If you fixed those breaks (should be easy enough to do is they're simple lines) it would be really hard to tell, other than the fact the driver's feet would be just behind the front bumper or it's a special Enzo built only for paraplegics!
ROFL Really, though, it would be an awesom, fun car. I would love to own one. It would be like the cross-over for the golf cart industry.
These images are getting so popular on the net. I just got done talking to a friend about his VW being chopped as such. Cool looking 'lil image.