This is a Power Functions car capable of going forwards or backwards via a PF remote. It's got working headlights.
About this creation
One of these photos shows the M-Motor and the gears that turn the back wheels. One is an aerial view(note the plates on/around the receiver). It's hard to see it but in the one with the remote, the lights are on. To see all the details, zoom in on all the photos-it makes the Sonicar way cooler. Someone said that it looked like Batman's Tumbler.