adsfaf You are acting as if you had never seen a car before. You are acting as if you have never seen a car before. They are equally informal.
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adsfaf You are acting as if you had never seen a car before. You are acting as if you have never seen a car before.
They are equally informal.
The first is more idiomatic and more useful in my opinion.
CJ
Neither is particularly formal, unless you consider good English as formal.
#1 sounds like you saw it in the recent past but you can't see it now.
#2 sounds like you can still see it.
Clive