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It depends.
Rallying is a sport, especially at the grassroots level. Most everything on 2 wheels is a sport.
Open-wheel racing is usually a business. Too much damn money involved.
Sports/touring/GT cars alternate between sport and business depending on who's involved. When Toyota or Mercedes shows up, it instantly becomes a business. Or if the ACO manipulates rules or scrutineering to benefit a French manufacturer.
NASCAR and JGTC are to motorsport as Pro Wrestling is to legitimate sport. Constant manipulation of the rules to make for a better show, and to give the more popular teams/drivers an advantage.
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