This Coupe was posted in flickr.com by Pedro Valiente. The Coupe is listed as a Z3 M Coupe by the photographer, but based upon the Z3 side grilles and side mirrors, I believe it is a Z3 Coupe. The chrome trim ringed headlights, and chrome trimmed kidney grilles indicate that this is a 2000+ model. It is likley, however, that numerous components of the Coupe have been replaced, so they may not be a good indication.
I Googled the racing team’s name, Bas Koeten, and found the Coupe listed as a Z3 M Coupe on their site. Below are the details of the Coupe, translated by Google.
In the second half of 2007 was a nice BMW Z3 M Coupe by Bas Koeten Racing evolved into a true long-distance racer. The BMW was among other things, features a carbon fiber body and a completely rebuilt engine with 300 hp M3. In January 2008, with the BMW Z3 M Coupe participated in the third edition of 24h Dubai, United Arab Emirates. In 2008 the car was used at various events. In January 2009 it was again taken part in 24h Dubai. In addition, the car used in several national events. In 2011, the car took part in the 24 Hours of Barcelona. Also, the BMW Z3 M Coupe in the Dutch Winter Endurance Championship get involved!
Engine: BMW 6-cylinder inline
Displacement: 2998 cc
Power: 320 hp
Torque: about 350 Nm
Gear box: 6-speed sequential
Drive: Rear wheel drive
2000 M Coupe | Titanium Silver | Black 
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Patricio
/ October 27, 2011I think is an M coupe, the exhaust and rear bumper look like the ones in M coupe, besides the fenders are soo wide as well…
Jeremy
/ November 1, 2011Good point about the rear bumper and dual exhaust, but those can be swapped, too. The body panels are identical on all Coupe from the factory, whether Z3 or M. 😉
Jon
/ October 27, 2011Here’s the youtube video they posted after the 24 hr of Barcelona: http://www.youtube.com/watch?v=f5b2jzs6n3s. They were 1st in class and 15th overall.
Alex
/ December 7, 2011its non m, unless for some odd reason he switched the rear view mirror from the auto-tinting oval to the bleh square mirror. it could be a possible m-swapped car. Which would explain the dual exhaust. But if i had to guess id say non-m from the factory.