Here's why I don't understand how they can sell it for $24,000:

Assuming they started with the top range, factory SX4, that means their base is an $18,000 car that makes a mere 143HP/136lb-ft from it's 2.0L engine. It's really tough to bolt on 177HP and 334lb-ft without heavily overstressing the engine. And to upgrade the engine internals, the gearbox, clutch, axles, etc etc to handle that much of a bump in HP/torque would cost a lot more than $6,000. And starting with the base model only saves a couple of grand.

Something just seems a bit fishy with those numbers. It cost the factory team a hell of a lot more than $6,000 to build their engines with the same power - I guarantee it.

And sonoronos is spot on - modern WRC cars are limited, although Rally Cross cars put out more in the 500~600HP range, but they are NOT running through the woods and around unprotected spectators. They may make use of many similar models to what's found in the WRC, but they are very different cars.