Here is a picture of the new exhaust tip that ARC made for the MCR GT-R. Although there are some people in the way you can clearly see the new design.

Looking at the picture is making me realise that I like the double tip better. But at least somebody is trying to be different

 

This 350Z is also made by MCR and is mainly used for Time Attack battles on the Tsukuba circuit. Now that I see the same Enkei rims fitted to this car as on the R35 makes me think that MCR has made a deal with Enkei to show off their new desing