Toyota now testing in Spain and/or Portugal. Testing new WRC27 car, not only WRC2 car. At least Hänninen and Hussi are there. Maybe also faster guys...
It was two days ago Lancia said they don't know where WRC rumours came from...
I read somewhere not long ago, that Dacia kill rumours by not getting in WRC in near future. They were linked with Prodrive, which they co-operate in Dakar. But as far as I know Prodrive in Dakar...

By the timeline they are working, the WRC27 car will be ready for Monte 2026. The only proper team
WRC mainclass from 2027