My understanding was that it was more, Audi designed their car towards a draft of the regulations, regarding fuel flow allowances for the various size hybrid systems, and then the ACO changed it to encourage larger hybrid systems. Audi was left flat-footed with a too-small hybrid system (they have a 2 MJ system, whereas Porsche and Toyota both have 6 MJ systems).
Mind you, Porsche does have one issue that they told Radio Le Mans about. Their hybrid system uses a LiIon battery, which cannot charge to full capacity on the track, and suffers capacity degradation through the race, and they said that it would be a factor at Spa. Le Mans is four times the duration!