just searching BMW panzer didn't come up with anything, but searching BMW X5 Snorkel, I found it was done by Fluid motor union and was pictured at Mfest here:
http://www.eurotuner.com/eventcoverage/ ... to_31.html
MODIFICATION LIST
FMU Custom Full Exhaust
FMU Custom Powdercoated Steel Front Bumper
FMU Custom Powdercoated Steel Roof Rack
FMU Custom Powdercoated Aluminum Sealed Snorkel-Style Intake
E39 M5 Front Power Seats
Shifter Buttons On Stock Steering Wheel
WOT Box
FMU Custom Matte Feldgrau Paint + Vinyl
Steel Wheels + Dick Cepak Mud Tires
FMU Custom 1.5" Lift Kit
Authentic WWII German Coast Guard Center Caps
LCI Front Headlight Conversion
Okada Projects Ignition Coils
Dinan Intake Manifold
Powerflex Polyurethane Bushings
Hawk Brake Pads
FMU Custom Tune
FMU-Painted Flat Black Interior Trim