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Porsche SE (the holding company) owns Volkswagen AG, who owns Porsche AG (the car manufacturer).
Also, powertrains (motor(s), gearbox, inverter), cooling, and rear suspension (due to the mounting of the suspension) are almost completely open. Chassis, front suspension, aero, and battery are closed, although there's a competition to bid to make the next spec chassis and another one for the next spec battery.
As far as why Jaguar would do it, some of the powertrain development can inform their road car electrification efforts, but it'd mainly be marketing.
Budget for a season of FE is capped at $3.5M.
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