I think (hope) Matsuura's test might be more of a preparation for that second team if they can put it together. Not to mention Matsuura should/could help attract Japanese companies to sponsor that second car.
Could be, also, that the test is something of a "reward" for Matsuura after doing so well in the Formula V6 Euro Series (which became a lot more similar to Formula 3000 with the introduction of the new cars at the beginning of 2003) this season.
As usual, time will tell