I can see the point everyone is making but consider this...
1. If you are going to do major surgery to a car (Bigger engine etc.) you are not going to find the best one available. You are more than likely to use an accident damaged one. Which may explain the later front end, maybe even the dash. Providing the work has been carried out well there shouldnt be a problem. Panel gaps look ok from the pics. Its MOT'd so the headlamp aim etc. should be ok.
2. Perhaps its 'evolved'. Maybe the builder added the facelifted parts then the engine as budget and time dictated. Many projects like this dont start with a firm idea. As the seller states, he was building it as a rally car.
3. Could be down to lack of product knowledge. Every day people tell me things about cars I know to be untrue. Even though I have been a mechanic for hundreds of years and a petrolhead even longer I certainly dont know anything. This car looks to me like a bit of a scrapyard special. I'd bet the interior, engine, later panels have all come from the breakers. If you are buying an engine thats already out of the car and the bloke tells you its out an Almera 1600 GTI and you dont know otherwise...
As with any car for sale you should have a look at it in the flesh before comitting yourself. Pokey little pictures are never conclusive. I've bought cars that looked both better or worse in the pics. I never understand why so few people come to see our ebay cars before the auction ends as my pics tend to make cars look worse, LOL!