After reading the testing rules again.
http://www.imsaracing.net/2003/compe...ACodeJUN05.pdf
Start at page 27
Assuming the rules stay the same, Porsche/Penske would be considered a full time entrant for 2006 and therefore the rules would apply to them after they entered one event in 2005. However, if they do not enter an event in 2005, they can test all the way up to the 12 Hours of Sebring without restriction.
Therefore I now believe they will skip Laguna Seca too and just concentrate on getting the car ready for 2006.