A Tacoma/4runner ARB isn't open in the top middle, and it's not "stepped" like that. The mounts aren't the same as mine (no side holes on mine and those look too short). The top bar (the one he says was cut off) goes through the top plate so it wouldn't be too easy to just cut off, it would have to be filled and ground flat and then painted. The plate to mount the fair lead doesn't have those rectagular open holes on the sides either. The only thing that resembles mine is the outermost 1' or so on each side.
This could be a Taco ARB that was heavily changed (but very unlikely IMO), possibly an ARB for a different model, or it's just a home-made bumper. Ask him for the model # stamped on the inside to be sure and call ARB USA and ask them what model it is.