This is definitely not a Ferrari LMP car. It could be a GTE race car based on the LaFerrari, or maybe a follow up to the Maserati MC-12, but I doubt that as well. Others have speculated that it is a test bed for an LMP engine, but I'm not convinced. It's obviously more track focused than the regular LaFerrari; look at that front splitter, center-lock wheels, snorkel and rear spoiler. So then what is it?
I think it's the LaFerrariXX. You know, a customer track car that you have to be invited by Ferrari to buy at an extremely high price, that Ferrari will keep for you, and you can only drive on special track days put on by Ferrari. It's the follow up to the FXX and 599XX.
So there, I called it.