He also says that Toyota almost have a prototype WRC27 car READY. That's HUGE. I can't find it anywhere on the web.

Even if FIA would delay new regulations until 2028, Toyota would still have advantage, since they already doing their job. What is concerning if FIA will not move their asses soon, it could end with only Rally2 cars available, and even then it's not guaranteed anybody would be on the start list besides privateers. It could mean that if they would scrap regulations, that even Toyota could give them middle finger and walk away (throwing their hard work and money into toilet). That would mean that championship would DIE instantly. So it's crazy situation that nobody can predict for sure, what will happen.