Ford squad WAU had been toying with the idea of a third entry for the Great Race this year.
Plans for the additional entry started when the team retained long-time co-driver Luff in its line-up, despite signing Lee Holdsworth and Fabian Coulthard as co-drivers for its regular entries.
As revealed by Autosport, Simona de Silvestro was also part of the wildcard plans and considered the favourite to partner Luff had the programme gone ahead.
However the team has now confirmed that it won't pursue plans for the wildcard anymore due to the high Gen3 running costs.
“We were really keen to run a wildcard entry this year at Sandown and Bathurst, but ultimately, with all that has occurred with Gen3 and the costs associated, it unfortunately wasn’t feasible," said WAU team principal Bruce Stewart.
“As soon as we made the decision not to progress, our first priority was ensuring that Luffy was on the grid this year, because it’s where he belongs.
“It’s disappointing not to bring it to life; Luffy was retained with us for a reason, but it’s something no doubt we will look to do in the future.”
Chaz Mostert/Holdsworth and Nick Percat/Coulthard will make up the WAU pairings for the long-distance races.
Luff will continue with the team in his role as a driver advisor for the Super2 programme for Ryan Wood and Zach Bates.
The 47-year-old will join the GM-aligned Team 18 squad for both long-distances races where he will team up with Scott Pye in the #20 Camaro, marking the first year since 2013 that he hasn't driven for WAU at the enduros.
It will mark the fourth time Pye and Luff have driven together at the Bathurst 1000, the pair having shared a WAU Holden between 2017 and 2019, twice finishing second.
Meanwhile, Jamie Whincup has confirmed that he'll make a 22nd Bathurst 1000 start later this year.
The Triple Eight managing director will continue as one of the team's endurance drivers, once again joining Broc Feeney in the #88 entry for the long-distance races.
Confirmation of the Feeney/Whincup pairing squares away the entire T8 enduro line-up, with Richie Stanaway coming in to partner Shane van Gisbergen in the #97 Camaro.
A third wildcard T8 Camaro will be raced by Craig Lowndes and Zane Goddard at least the Bathurst 1000, and likely both endurance races.
