Only VW & Hyundai are proper Manufacturer entries - Citroen is thanks to Abu Dhabi, and M-Sport is a privateer effort. Toyota is likely to be a Manufacturer effort - but they won't splash the cash since their F1 'failure'.
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Their focus is primarily on the WTCC - of that there is no question. And I'm pretty sure the WTCC team doesn't have any visible Abu Dhabi sponsorship. If the WRC team didn't have that sponsorship - would they still be in the WRC?? So, while strictly speaking they are a full Manufacturer, they're not like VW & Hyundai, who are totally focused on the WRC.
That's a fairly spurious and deliberately negative approach to take to it.
Why not see it as a better sign that the WRC team DOES have sponsorship, while the WTCC car runs with a largely blank car devoid of commercial sponsorship?
They may not be 100% focused on rally just, but still a manufacturer team - they have paid the entry fee & Citroen are running the team.
Just because a sponsor is supplying a part of the budget (in citroens case the majority) doesn't mean they are not a factory team.
If you think back over the years there was lot of manufacturer teams using sponsorship - Ford comes to mind most recently using BP sponsorship another is Lancia with their Martini sponsorship, Toyota with castrol etc
That DS3 is a driving Abu Dhabi advertisement. No Abu Dhabi probably means no Citroen in WRC, I can't see a similar situation with VW and Hyundai with Red Bull and Shell respectively.
I believe is was widely communicated by Citroën themselves that they are dependent of Abu Dhabi money.
They're still a manufacturer entry, but in a different way than VW and Hyundai.
Citroen is just an advertisement stand for Abu Dhabi.. no evolution no nothing... a joke.