This is the A9 sports sedan study, a look at BMW's Vision concept through Audi's eyes (unofficially of course) that was created by independent designer Daniel Garcia from Spain.
Just as BMW tried to invent a new market with its 5-Series GT, the Audi A9 would aim to be in a league of its own: over-styled (in a good way) über-luxury hybrid sports saloons. A technologically-advanced Panamera killer.
Garcia says some of the lines were inspired by architect Santiago Calatrava's buildings in Valencia. As for that opaque front wind-ceiling, it's made of "as-yet undiscovered nanotechnology material" that can fix itself and be color/tint adjusted.