That's a good question. According to an article in Carscoops, and I quote:
The alloy engine block comes from a Ferrari F40 and is mated to a pair of four-valve heads from a 348, throttle bodies, fly-by-wire throttle, titanium conrods and a bespoke crankshaft.
The five-speed manual transmission comes from a 328 and the brakes are from a 360, while the chassis was reinforced in its key areas with box sections and seam welding. Everything looks like it came from the factory this way – even the 17-inch alloys are custom designed to look like the original (but smaller) Campagnolos.
Source: https://www.carscoops.com/2018/06/1972-dino-monza-3-6-evo-400hp-restomodded-work-art/
IMHO, this Dino is amazing.
Cheers,
Rocky