That's the wide belief but it's at odds with the latest article from Rally Journal. Nobody anywhere ever specifically said 15 over 2 for manufacturers and kits, that's why I've always been sceptical of it. But it's all talk anyway, because it won't 'attract' anybody.i think some of the rules have been upgraded. there's no longer the need to participate in all the rounds, now it's like 15 in 2 years.
also, rally2 constructor as skoda can be identified as constructor viable to homologate a kit.
a team like toksport can buy the kit from skoda and use it in wrc championship as long as they enter as wrc team (paying fees and participating in 15 round in 2 years) . skoda can stay out of wrc even producing the kit.
15 over 2 is only for WRC27 constructors as far as I'm concerned.