-
I'm pretty sure he just bought a cheap Celica, took the engine, sold a few bits and scrapped the chassis.
He had a lot of space to do that though.
It's a lot of hassle but you could buy a car in Ireland and export it. You get a tax rebate when you unregister it in Ireland. I got €750 back when I exported my e39 520i msport 2 years ago, I'm sure you'd get something back if you exported a Celica that would offset the cost. Lot of hassle and you'd probably spend the savings on driving it back.
That's a great engine, I don't think it needs a charger to be insane in a lotus.
A mate of mine had a zzw30 mr2 with a 2zz vvtli engine and it was 80% of a lotus elise at <20% of the cost.