No. LFS goal is: "We aim to recreate the thrill and fun of motorsport, by simulating all aspects of racing."
It's not to "make it run on low end PC".
It's still very efficiently written, and the new version will be very likely highly optimized and efficient, but if some low end PC can't handle it, they will not cut out part of simulation just to cover those, that's not their focus.
But if that happens, and your PC will be too slow for LFS, I'm pretty sure you will never find any other simulator offering the same features as LFS, but being capable to run on your HW, LFS was always one of the most efficient simulators around, actually at this moment it has lower requirements than many arcade-racing games, which don't need that much power for simulation.