Uh, beauty is apparently in the eye of the beholder. Seems to have blocked the air intakes... overheat much?
The guy in the photo is not the owner, but rather 'Monster' Tajima. He won Pikes Peak 6 times – 7, if you include winning the electric class this year – and was the first to beak the 10-minute mark in 2011. He also owns Tajima Motor Corporation. Don't know if he has a Model S in his garage but it wouldn't surprise me.
If you read the article (or at least skim it like I did), I can see why he's smiling. It's not like he's promoting it as a daily driver customization.
Betcha those wheels really improve aerodynamic efficiency! ( Although the ears and tail will destroy it )