This is an amusing add, and yes the seller does have a tongue-in-cheak attitude towards the car.
Looking at photos I looked to me as if this car was being used for offroad use....I later looked at the video which confirmed as much.
MfFTO wrote
Well yeah - of course the seller is taking the piss - but there has been a lot of "work" put into this car to bring it to its current state. Some misfortunate has to have started his own DIY mods
Off course the mods are cheap and nasty, although not a million miles away from the stuff adorning some of the corsa's/puntos/micras you'll see in your local supermarket carpark after hours.
That said I think it would be a bit naive to think that the modding project began in earnest while the car was being used as an everyday driver.
More likely this is the work of a country based male teenager, with an interest in cars, but too young to drive legally. Even for such a person the 'mods' are just a bit of fun. Pick up the car at the local scrap yard for €50 throw a fews silly mods on, race car no. etc, then rally it to destruction. I've seen similar stuff used by teenagers for driving around forestry/bog roads. Not that uncommon in rural Ireland, ah the country side is great!