SARPBC uses Unreal Engine 3, but that doesn't mean you should go in expecting the visual fidelity of UE3 titles like Gears of War or Unreal Tournament III. The graphics are just enough to get the job done, but that's okay - SARPBC is a casual game that is in no way suffering from an identity crisis. In the grand scheme of things, however, there really isn't much to look at besides your car, the asphalt, the glass walls and ceilings, and the occasional animating background. In fact, I think the single best looking object in SARPBC is the ball, which is a metallic sphere that looks like it belongs in Unreal Tournament III's Warfare mode. There are some neat touches with regards to the graphical presentation. For example, when you go "supersonic" (I will explain the need for quotations in a minute), the camera zooms out slightly and the screen assumes a light shade of blue.
When it comes to sound, Supersonic Acrobatic Rocket-Powered Battle-Cars takes a minimalist approach, opting for quick synthesized loops that sound like the music in a sports highlight reel. Cars sound a bit wimpy when they're not boosting, but this isn't out of place; none of the cars really look like they should sound particularly ferocious. If this was a racing game, it might have been a problem, but since the focus of the actual game is so far removed from racing, it's perfectly fine here.