CL 2 whl tractor with AENL Wisconsin unable to ID, never saw one like it (pic)

This popped up on St. Louis CL. Silly price, but I've never seen a sulky like that, and it has a 2 wheel sulky cart included that is interesting. Just wondering what it is? (Besides overpriced..I already know that..he probably does too)
http://stlouis.craigslist.org/grd/2854578153.html