This BMW E36 was built by Rafał Szymański at his company SR Garage in Żarowo, Konin, Poland. They replaced the factory 2.8 L M52B28 inline-six with a rebuilt 4.4 L M62B44 V8 fed by a BMW E39 540 fuel pump. The drivetrain consists of a ZF S6-53 (BMW 3.0d) six-speed manual transmission with a welded M62 bellhousing and four-puck clutch, custom driveshaft, and factory rear end. They also replaced the front brakes with a set from a BMW E46 3.0 L model while the rear are from an E46 2.5 L model.
Source: Kamil Zwierzchowski Drift E36 v8 m62b44 FB page and SR Garage FB page via Piotr