Woodz, I used TU in order to get a 1965 title for SPF, since my 460 is not smog compliant for year of block. If I had a relative/friend in a Replica Friendly state, then I could have sold him my SPF, had him title it, and then sell it back to me, and I take the out-of-state title and my check book to the CA DMV to get the title transfered into my name, while paying the taxes (let's not confuse the tax issue with the smog issue...ok). In a nutshell, that is exactly what TU did - no change in VIN, no 1965 VIN. When I sold my SPF to TU, I listed it as a 1965 Ford. What I received was a Bill of Sale (selling to me a 1965 Ford from TU) and a Registration from Alabama for a 1965 Ford - CA recognized these two documents as title from Alabama, so with these two documents I applied for a CA title (and I paid taxes on the dollar amount listed in the Bill of Sale). I'm suggesting that this process is no different than selling a vehicle to an out-of-state contact, retitling it out-of-state, and selling it back to the CA resident for CA titling.
Looks like TU may have changed their name to Broadway Title (at least the process and web pages look the same), but I could be wrong...
Here's how the process works:
http://www.broadwaytitle.com/how.htm
And here's how you fill in the paperwork to make it happen:
http://www.broadwaytitle.com/form.htm
They obviously state that they do not do kit cars and that the individual is responsible for all taxes, inspections, etc... but the process is same.