SEMA tends to bring out the very best of the best, and this year's show is no different. We've seen an influx of electric vehicles to this year's show and all types of SUVs and trucks, but tuner cars remain at the heart and soul of this event. When it comes to tuner cars, there are few more loved than the Nissan Skyline GT-R R32. This classic '90s sports car has been featured on CarBuzz in every state of tune, but what Kazushige Sakamotov and Garage Active have delivered here is truly incredible. Last year, we got to feature Sakamoto-san's full-carbon fiber GT-R featuring an HKS RB28 stage three stroker motor that churns out a wild 1,300 horsepower. Now we get to feast our eyes on an even more incredible Midnight Purple III Full Dry Carbon R32 GT-R that debuts the HKS RB30 kit.

The most apparent difference from the outside is the Midnight Purple III color, which has been ever so lightly applied over a full carbon fiber body. According to Sakamoto-san, he had to put eight layers of clearcoat over the carbon, after which he started to spray the hallowed color lightly enough so that one could still see the carbon underneath. The paint job was finished with another four to five layers of clear coat to seal off the purple/blue/green/gold paint job. The end result is truly mesmerizing, and the car loves to flip colors when transitioning from a dark to a lit spot.

The exterior features the same kit as last year's SEMA car but receives a few updates, such as a new subtle rear spoiler. The main differences are the new engine, suspension system, and wheels with a center locking design. Under the hood, you'll now find an HKS-tuned RB30, the first of its kind in the world. The shopping list attached to this motor is longer than the queues outside an Apple store on the eve of a new iPhone release, but you can see that no corners have been cut anywhere. In fact, it cost Sakamoto-san $70,000 one way to fly this creation over from Japan, so money is not an issue here. This car exists to showcase the best of the best, and it does so flawlessly. Even parts you can't see, like the ATS F&R limited-slip differential, is made from carbon fiber.

The interior features Alcantara door cards, an Alcantara dashboard, and various little bits and pieces scattered around the rest of the cabin. An aftermarket steering wheel, carbon-backed bucket seats, pedals, and gear shifter are also in place, and even the roll cage and floor are finished in carbon fiber, but the entire is as neat as OEM. There's an extremely sleek rear seat delete in the back and purple seat belts to keep you in place. With all these stunning details, it's no wonder this car is valued at close to one million dollars, with the body kit alone being valued at well over $100,000. Sakamoto-san says that this car will be used as a drag car and plans to return it to Japan after SEMA to showcase it at the 2023 Tokyo Auto Salon show. All we know is that it beats the hell out of any current GT-R or other modern Japanese tuner cars.