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Depending on the degree to which Toyota branding is involved with the Rebellion programme, there could be economies of scale in getting involved with GTE. These would not reveal themselves in the competition front, but rather in the marketing front. If Toyota wants to get involved as a race or series sponsor (which could be good for the LMS too), then it would increase its relevant exposure and thus its likelihood of investment if it had more cars running, particularly one which actually looked like a road car! As Japanese Samurai mentions, it could also capitalize on Lexus and Toyota branding synchronously.
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