As you will observe in the photo gallery, other Audi prototypes are being tested with this V10-engined R8, but those wear camouflage. That might mean that Audi engineers are testing something that is not visible and that it might have nothing to do with the powertrain.
After taking a closer look at the prototype, you will observe a set of front splitters, which can be referred to as canards if you like, along with a matching set on the rear bumper. There are meant to help manage airflow and bring more grip at high speeds, as well as offer other aerodynamic improvements.
As you will see in the photo gallery, the ones on the back of the vehicle are also good at capturing snow. It is worth noting that testing a prototype with just the aero elements alone might not make much sense from an economical perspective. But what might not make sense to some can still make sense to those who do it.
Those components could be developed in the wind tunnel to confirm what Audi already knew about them from the pre-facelift version of the R8.
On the other hand, this prototype may be an early version of another variant of the R8 V10, which might end up receiving a different bumper altogether, but with the same aerodynamic elements on its edges.