If as rumoured Tanak leaves Hyundai, then Mikkelsen no.2 to Neuville and Sordo/Suninen sharing the third car seems like a good plan.

Breen should stay at M-Sport but ideally not as lead driver. If Tanak comes that would be perfect. If Loubet can fund third Puma on events where Loeb does not drive I would favour him over Greensmith/Formaux. Presumably Greensmith will do a full season anyway and could fill any gaps in car three that Loubet cannot afford.