Definitely not setup for water crossings with that intake.
I can't tell if those are water to air intercooler tanks in the front. In either case I don't see any radiators. Those turbos look large enough to support a mild build as a single. That has got to be setup for all top end. I would guess that setup to be laggy but a ludicrous top end. Useless for any normal offroading.
To each his own I guess. A street rocket jeep on mud tires.