They can enter with a car that isn't based on 'supermini' size/shape car (see Yaris, Fiesta, i20, Fabia etc in Rally2, all based on road going cars of that size)
Why is everyone so obsesed with Rally2+ when it was made clear for some time that it won't be a thing and WRC27 will be on same level as Rally2s and will replace them long term?
If you cap the performance of the WRC27 cars to a level close to the current Rally 2 cars, whats the incentive for Toyota to continue to invest so heavily in their 27 car, and indeed other...

Also it wouldn't be capped forever. Just until there is a clear path from promoter and enough teams with WRC27 car.
WRC mainclass from 2027