Auto-Otaku.com says it nicely, "Purposeful flares to cover the ultra-wide wheels and Advan race rubber. Under the hood you won't find any high tech turbo set-ups or an engine swap. You will find 3.1 liters of naturally aspirated L-series goodness. The car's best lap time was 1:02.911, awesome for an NA L-series car."
Man, I love these old 240Z cars! Perfect lines, great sounding inline 6 cylinder. Especially with flares holding back big sticky meats! Perfection!