The M-Sport Puma Rally1 car has been running for a while now and there has been no sign of Mikkelsen testing it...
Breen by Passats de Canto
Passats video with Tanak's off...
... and Islas Canarias too:
If we see Ford as the most viable chance Mikkelsen has for a seat, even Breen said it would be funny if he alone was supposed to be the experienced driver