Actually I suppose that the design of Simca 8 Sport was from Stabilimenti Farina, but it was Facel Metaillon who built them. Simca production, until 1950, was strictly connected with Fiat; Theodore Pigozzi, Simca patron, had good relationship with Giovanni Michelotti and Stabilimenti Farina so the project of a new Sport Simca started in Turin but it would have been very expensive to import bodies from Italy. The design of Simca 8 is very very similar to other Stabilimenti Farinas from 1947 (Cisitalia cabriolet and Ferrari 166). Then I never heard about Abarth taking part in the project; I've some notice about Gordini improvement of the engine, but not Abarth.
This is a one-off, apparently with an Abarth engine. Here is another pic, if you enlarge the photo you can see the Abarth-logo
