No they haven't ... they've added lights and a bumper, probably spent a ****-load doing it which they'll never get back and it still doesn't turn a P38 into a L322. It's a P38 that looks like an L322, that's all it will ever be!
Same way you can't make a D2 into a D3. You might be able to add bits from a D3 to a D2 but it'll only ever be a D2 with D3 bits added, it won't ever be a D3.
Personally I can't see the point ... bit like de-badging BMW's, no-one would de-badge if they had the right model ... trying to make an older cheaper model look like a newer more expensive one just smacks of bling, chavs and almost always looks like a ****e cross-bred mofo that no-one really wants!
In my opinion ...