Noyade said it's American in #3806
and there a hundreds of the damn things............. the cockpit looks really basic but you don't use REALLY basic aircraft for aerobatics (at least not for very long)
So I'm thinking it's a one off or very limited build of someone's idea for an ultra aerobatic type where things like gauges, IFR, cushions and a microwave aren't part of the build spec - performance, performance , performance I suspect