There was also one case where a 'works' car was being finally tested before a major rally. It was rolled and the identity was switched to another car to avoid having to change all the vehicle details just before the start when the start lists had been prepared. The paperwork for this would have been extensive and would have incurred a charge.
The crashed car was re-shelled, but who knows what identity it took when finished.
All sorts of things went on with works and private rally cars back then, and it probably still does. It is surprising how quickly a Cooper 'S' could be re-shelled after a roll, as all the sub-assemblies could just be transferred to the replacement shell.