Can include non-starters as technically they entered but never actually raced and tests that never went anywhere.
This applies to any touring car series besides the BTCC, there’s a separate thread for that, inspired by the GP Rejects article on the stillborn Brilliance WTCC entry in 2005.
That same year, MG Rover tried to enter the DTM before going bust, they got as far as signing Tom Chilton. Other drivers linked included Johnny Herbert, Anthony Reid, Jeroen Bleekemolen and that’s as far as I can remember.