Yes, this is a Carl's 900 which is basically a Polaris 9R, but the Carl's has it's own porting. It also has Carl's "new" 900 flash that I'm guessing is different from the stock 9R flash. On the pipe, as mentioned above, Carl's takes factory 850 and 9R pipes and "modifies" them to what you see. The modification includes enlarging the stinger area, removing the heat shield and doing the bronze Cerokota.
With regard to the re-flash, this is fairly new, in fact when I spoke to Burandt he wasn't aware of the tune yet. As we spoke more and talked about Carl's stuff, the notion or feeling was if they have a specific tune now for their 900, it's probably worth trying! The feeling was the same for the pipe too.
Obviously with a built Carl's 900, you do not have the light weight crank or the light weight fly wheel. But, if you wanted the light weight flywheel is an easy upgrade and you could always do a light weight clutch cover, if you chose to?
I'll probably do a separate thread on this build, as it's still a work in progress at this time!!