I understand it this way:

- Skoda registers as manufacturer team in WRC2, 100 000 euros
- Toksport registers as independent team in WRC2, 10 000 euros
- Mikkelsen registers as a driver in WRC2 Open, 3000 euros

It's a different thing if you want to drive in WRC2 but you are not in a team. Basically you have to put up your own team for this purpose, and pay that 10 000 entry fee. Otherwise you can only do a non-priority start in a Rally2 car in a WRC event.

Right now it seems there's no manufacturers that would register for WRC2 manufacturer but is not a Rally1 manufacturer. Skoda did this in 2019 but after that Skodas have been run through Toksport. Also Citroens are run through private teams only. Hyundai and M-Sport are manufacturers for Rally1 cars, so they don't have to pay separate manufacturer entry fee for WRC2.