Owning a WC, I'd say it was also a WC or Stallion. Wide hips, no lips. If you look closely to the left of the
oil cooler air intake, you can see the lower corner of the radiator as you can on a WC. I also blew up the pic to see that the bumperettes use a single tubular mount as the WC. The filler cap doesn't seem to be on the right fender as most Cobras but the WC's is in the middle of deck just in front of the trunk lid. That area is blocked by the high rise passenger seat so I can't be sure. The side pipes also turn down at about 45 deg as some of the WC's do.
There is also some obvious customization. The gills definitely look MBish. The scoop is not original to the WC and the back of the doors seem lower than they should be.
Also, the pads that surround the top of the cockpit are missing if it is indeed a WC.
My impression is that it could be a WC modified to sit on a SL Chassis as xracerbob suggested.
But then again, what do I know?