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There's no FIA source I can find directly saying they have to come from production runs nor be already homologated Rally2. All the language is 'base' and 'basis' as in tech spec and power-level...
Doctors didn't allow him to drive no more for some time

DR's point is the i20 N went out of production a few years ago. They can and probably will extend the homologation, but that is hardly a boon for WRC unless it becomes a historic championship.
WRC mainclass from 2027