The ACO had said that manufacturers will be involved, just not as an official factory entry:
"One of the biggest parameters is that we shall be looking at a category where the manufacturers cannot enter officially.
Because you have Hypercar, and we want to have good battles so one of the main topics is to prevent the manufacturers, the works cars, to enter the category. [...] When asked about how a factory-backed GT team such as Corvette Racing would enter Le Mans from 2024, ACO President Pierre Fillon told Sportscar365: “You have to ask the question to Corvette. They can come with amateur drivers and private teams."
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