Since there is pretty obviously a high number of reading impaired individuals in here, I figured I would quote directly from the website:

Quote :

rFactor Pro takes the graphics, sound and network code from next year’s rFactor game and adds a detailed, accurate physics engine with a high sample rate.

So, for all intents and purposes, they could have taken the graphics, sound, and network code from duke nukem 3d and it would have as much to do with the rfactor game as it does now.