It won’t be creating
its own hypercar for the purpose however, rather it’ll focus on the LMDh category.
This is a class for LMP2-based sports prototypes with theoretically equalized performance to the hypercars. Each uses a standard hybrid system installed in one of four standard chassis, with the manufacturers’ own external visual branding.
As an equivalence category, LMDh will compete on equal footing to the hypercars, thus Audi will once again be competing for the overall World Endurance Championship title and Le Mans victory.