Based on your pic, my guess would be a custom one-off by Road Armor in Dallas.
http://www.roadarmor.com/ra3/transformers.html
They are the folks who did all the Transformer stuff. Normally their
claim to fame is big-ass bumpers and brush guards. But they seem
to have custom products turning up all over these days.
Check out the Hummer H2 stuff they have......$$$$$$