Technically a 180-degree V12, it is marketed even today by Ferrari enthusiasts as a boxer-12. A 180-degree engine is a flat-plane version of a 90-degree engine. This is actually the closest thing to a 90-degree V12 that’s ever hit production. Otherwise we would have seen the Ford GT90 and even that 9.8-liter Falconer-powered Avanti flagship halo sedan roll out.
Ferrari’s “boxer”-12 engine (as marketed) shares more in common with a V12 than Porsche and Subaru’s boxer-6 engines do with a V6. Porsche’s boxer-12, however, is not a V12-derived engine. (I try not to use boxer and flat interchangeably, but truth be told, a flat engine is a subset of a boxer engine. Only Porsche makes flat engines, though.)