Its not a bodykit, its an aerokit, big difference in the two.

 

The yellow car has a US rear bumper and a special shape German license plate in order to fit into the bumper.

I don't know for sure where LP is - it could be Lipstadt which is a good 500KM from Zuffenhausen. Car manufacturers sometimes register mules to one of their dealers' locations to make the look like just a custom car.

If you aske me, I'd say this is a body kit for the US market or the GT 3. The GT 3 is less likely because Porsche would not test that car in US trim and cause more attention because of the strange looking bumper.