Using last years cars won't fly for the simple reason that a major rule change to start in the subsequent year would make the car illegal. As a for instance, the changes that have occurred around the nose and floor height this year or a wheel size change, any number of things in fact.
What happens at testing? MB make a customer car and sell it to teams who then go to the annual test days and it needs major re-work due to aero issues or something similar. Who does the re-work and gets the car to a competitive standard in general? In the good old days cars were simple, no electronics, no aero, nothing that required anything more than a box of spanners and a welder.
I think the practicalities of the proposal will scuttle it more than anything else.
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