The owner of the car took the build a step further adding a Honda S2000 digital instrument panel, a pair of 2005 Celica GT sports seats and a four-point roll cage, just to mention a few of the mods.
If you're interested, the 1977 Celica GT with the Honda heart is up for sale over at Hemmings for a "negotiable $18,000".
Link: Hemmings - Kudos to Greg for the tip!