Different perspective:
Car was dead. Roland ressurected it.
Only 17 official LMs and three GTE's.
Roland's car is actually a little hotter then the GTE specs.
So, it IS an F40. It was destroyed. It was rebuilt - with Ferrari and Micholotto parts into a "LM Clone" for lack of a better description. Does not have all the LM features - but has a slightly hotter motor (bigger intercoolers - larger turbos) and some other sweet upgrades.
So, is it an F40 - sure, perhaps a bit more "repaired than the typical wreck" but still an F40. As for the "upgrades" might be a bit upsetting if someone destroyed a concours condition F40 to do it, but to modify a car thatwas rebuilt after being burned to the ground, why not.
No comment on Roland himself, besides to say I've spent time with him and his wife on several occasions and they are both very sweet, very nice people.
Scottie