Anything is possible. I figure after the Mini and the Muira the manufacturers had learned sharing gearbox and engine oil was a lost cause. The top of the LM engine looks to be quite a rough casting from what I can see of the photo's..... a work in progress?
Disposable goods mentality with pre planned service life. There is no mechanical advantage gained other than rapid heat up of the lubricants unless it relates to space or weight savings.
Not only that but in a big time race car a gear box can't live on motor oil. Especially an endurance car.
Can we see it with the pan off? I am wondering if it has to do with a piston cooler system? It came along after the F40 and before the 355. They both had piston cooling but of very different designs. This might have been a middle development.
Transversal gearboxes/transmissions do not have hypoid gears... so (apart from torque) they are the same as motorcycle ones..