As best as I can tell testing rules (really restrictions) are split between full car (built to F1 spec) and aero testing. If you are not using a current or somewhat recent F1 car, then you can use a mule pretty much as you please. It is believed that Ferrari ran a mule in 2014 (plenty of photos online). I have read elsewhere that since then there may be a bit of a gentlemans agreement between the engine manufacturers to not run mules. The issue is in the cost of creating the mule (it's a bit more complex than just bolting it into something) plus the extra staff to rule the mule test program.
Richard
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