This is the BMW M3 GTR sound of NFS Most Wanted, but with it's whine removed. It doesn't sound anything like the default version (most likely due to sound editing), but it may get someone's interest.

By default it replaces Bank_031 and Bank_032 (these being the sounds used for Alpha, Buffalo, Hotring Racer (A), Hotring Racer (B) and Infernus).

If you want the actual car, check out Hanan-SRB's BMW M3 GTR mod:
https://www.gtainside.com/en/sanandreas/cars/66365-bmw-m3-gtr-e46-2004/

Sound recorded from Need For Speed: Most Wanted (2005)