Wow, such hostility!
Personally I believe it's a tuner car, just one with a massive, massive budget. Allow me to explain why I believe this.
Any racing category, be it Formula One, NASCAR, FIA GT, Super GT, DTM, BTCC, WTCC, V8 Supercars, Le Mans or WRC, has a set of restrictions governing the weight limits, engine design or output, drivetrain, aero and so on. Cars that are built to enter a specific category has to be built around those restrictions. Any racing car you can think of will have been built to a certain spec.
The CT230R wasn't, though. Well, not really; it entered the Unlimited AWD class, so the restrictions were: It has to be based on a road car, it has to be AWD, but other than that, do what you want. Other good examples of insanely modified cars that still aren't race cars are the Ferrari FXX, Pagani Zonda R, Amuse S2000 GT1 Turbo, Amuse Carbon R (cited both because I'm not sure the S2000 had a full carbon fibre re-body like the CT230R and Carbon R).
The CT230R was built to race, but it was built to race in an event known as an opportunity for tuning companies to show off what they can do without limits. So, yeah, it's a racing car, in the same way that my old Renault Clio could have been a racing car if I'd entered it in a race. It was still a shopping car, though.
This is just how I see it, but I hope you understand my logic. To say it's a tuned Evo is quite abstract, but that doesn't make it a racing car.
Also it's just regarded as an incredibly extreme tuner car. This guy seems to think so, anyway, and knowing about stuff about this is his job:
http://speedhunters.com/archive/2009/07/01/car-feature-gt-gt-the-hks-ct230r-evo.aspx