The January 16th issue of AUTOWEEK reports that the Porsche/TWR
backed Le Mans car is a factory LMWSC car powered by a 3.0L turbo
limited to 530hp.  This is the same car that will be running at Sebring
and Daytona, but not at the other IMSA WSC venues, because of its
turbo.  It also can't win the pole at Sebring or Daytona, because they
are reserved for WSC cars. No mention of whether the engine is purpose
built or an existing design.  The chassis, however, is all-new. 

Results from the IMSA Daytona test Days:

Ferrari 333SP   Evans, Velez, Baldi                 1:43:731
Ferrari 333SP   Evans, Albereto, Gentilozzi, Groff  1:44:510
Ferrari 333SP   Taylor, Moretti, Salazar, Theys     1:44:767
Ford R&S MK.3   Dyson, Weaver, Sharp, Paul Jr.      1:45:480
Porsche TWR     Andretti, Wollek, Goodyear          1:45:985

The other Porsche (in the US races) will be driven by Hans Stuck,
Thierry Boutsen and Geoff Brabham.