Isn't it Kolles' outfit who still have a licensing agreement with Lotus from running some Lolas in LMP2 over the last couple of years? They're building their own car under the Lotus name for this year (funnily enough with the same codename as the 2010 Lotus Racing F1 car)...
It is Kodewa, and they are badging their LMP2 car as Lotus under license, but the car is 100% Kodewa-built, using a Judd V8 engine. And despite the car not having been tested yet, they already have 5 of their 6 drivers for the WEC announced and have already sold their 2012 LMP2 Lolas, so they must be confident enough.