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Additional cars entered by a competitor registered for the LMP1 Manufacturers’ World Championship will only score points for the said championship if, through that entry, the number of cars entered by the competitor does not exceed that mentioned in Article 39. b) and Article 16. A. i).
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16 A. i. simply states that the car has to meet LMP1 regulations, while 39 b states that the number of cars is limited to two. This means that the #3 and #4 Audis both are ineligible for points at Spa. There is nothing in the rules barring additional entries, just that the manufacturers/teams have to request these additional entries and be granted permission from the FIA.
However, for Le Mans...
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i) For the 24-Hour Event only, the manufacturers registered for the FIA World Endurance Championship for LMP1 Manufacturers may enter a 3rd car, which will be eligible to score points in the Manufacturers’ Championship.
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So, once again, the #4 will not be eligible for points at Le Mans, but the #3 will be. This is why on the Le Mans entry list the #3 has a WEC logo next to it, while the #4 does not.
Note that this is all only for the Manufacturers Championship, and that any and all drivers of additional cars will still be earn points for the Drivers Championship.