Looks really awesome.
Wow, the sounds are replicated nicely! Does sound more like a hot-rod, but is not too far away from the PSX audio. The horn is perfect
I agree that the wheels should be improved. I think you should put a texture for the brake discs - basically some black pixels to imitate look of ventilated discs. For the twisting: you already formed a bending on the spokes. But these spokes should not join in center of the rim, but point slightly away from it. That will look closer to the PS version without too much effort i think.
Another point i see is the front. I think it is too "sleek". I took that video for reference (aspect ratio is stretched a little!):
https://www.youtube.com/watch?v=4KZeOZiUoBM--> at original version the front bumper sticks out more at the bottom.
Also the frontgrille is kind of enclosed by the wheel cases, so it looks deeper. Unfortunately that needs texture-work to be realised i think (dont think this can be replicated with normals tuning only).
Also tried to make some parts of the primary body-color a little darker. Could give some more "depth effect", also at the front i think.
But maybe that is a matter of taste.
Apart from that details the mesh looks perfect to me. Also body details and vinyls are spot on. Great replica! Again!
Greetings