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I guess the other complication is how much you account for the associated marketing activities that go with an LMP programme. Even comparing works programmes - the sheer scale of the Audi presence at Le Mans dwarfs that of Toyota which doesn't have much bearing on what they actually spend on the car.
The other consideration is that Toyota's facilities at Cologne are all very much connected with their former F1 programme - trying to somehow see what the associated cost of that was is likely to be impossible.
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