The tree is made with geometry, without using the opacity map. Diffuse needles. Triangles (tris): 8 461 618. Who works in V-Ray version lower than 3.1, be careful, in the materials in the BRDF section there is Microfaset GTR (GGX), if your version is older than 3.1, then the BRDF field will be empty. Choose Blinn, Phong or Ward - which is preferable for you.