Toyota offered Ogier "huge amount of money"
Did he say YES ?
Did they ? I think you know the figures then.
Different situation, Ogier developped the Polo, he knew where he was going.
Test drive with TGR was more a Mäkinen's tactic to measure the work done and ahead from Ogier's feedback, he already had his mind on Latvala.
The "manufacturer homologate it" is the issue here. From a sporting or technical view, there is no need for that. It exists only to make money for the FIA.
You can just create a set of technical...
New gravel tyre from Portugal https://dirtfish.com/rally/wrc/hankook-bringing-an-updated-tire-to-portugal/
WRC control tyre supplyer