The next Test Drive Unlimited game was confirmed by Benoit Clerc, Head of Publishing at Nacon (before Bigben), to be development by Kylotonn. In an interview with GamesBeat, he said:
……….KT Racing, Kylotonn. They’re based in Paris and Lyon. They’re specialized in racing. They’re doing off-road racing with WRC (World Championship Rally), and they’re doing two-wheel racing with Isle of Man TT. They’re currently working on our biggest project by far, which is the next Test Drive Unlimited game.
Kylotonn made Games like WRC 8 and working also at TT – Isle of Man 2 at the moment. So let´s hope there up to the task making TDU great again.
About the location and other infos there was a reddit post earlier you might find intresting. https://www.reddit.com/r/GamingLeaksAndRumours/comments/egfigw/test_drive_unlimited_3_project_sunrise_tdu3_leak/