Information on this car is difficult to find so I will paraphrase and I am not alluding that what I am about to write is the gospel truth of events surrounding this car.
In the mid 90's before the German acquisition of Lamborghini in 1998 by Audi, there was uncertainty surrounding the proposed successor to the Diablo. There are two Lamborghini P147 concepts put forward, the Zagato designed Canto and the Gandini designed Acosta. Both cars share the P147 name and reflect two sides of the same coin.
A plaque in front of the Acosta in the Lamborghini Museum states: “Despite respecting the cost parameters of the project, whilst maintaining the roof, the door profile and the windshield of the Diablo, this model is not at all appreciated (our emphasis). As a result, no prototype of this concept is built.”
I could not find any performance specificati
ons, even proposed ones. There seems to be intent that the car would have utilised the first generation Lamborghini V12 that was discontinued after the Murciélago.
The final picture shows the P147 Canto beside the P147 Acosta. The Canto would be explored further with very minor design differences before ultimately being shelved. It is extremely unlikely these two cars will be digitally represented in Gran Turismo due to Lamborghini's own distaste for the cars. That said, your past is always a part of you and the cars represent the end of an era before Audi's acquisition will lead to a more successful future for the brand.