I don't expect any kind of record number for this car. It will almost surely sell for less than the road cars have been lately. There's a pretty limited market for people looking for something like this. There's also very limited use potential right now and relative to other retired racing cars these are said to be rather expensive to run. Additionally, when this car was for sale in Japan it was without any spares which makes using it even more difficult.
It will be quite interesting to see what happens but my initial feeling is that bidding on the car will fall somewhere around $3M USD which may not be enough to complete a sale that day. With a better set of race results, more well known drivers or some history of racing at Le Mans the car would fare a little better than that. The things it has going for it are the very impressive and iconic Gulf livery and it's in impeccable condition.
>8^)
ER