Wasn't tailored for Ferrari, or at least not for Ferrari alone. Porsche is a much bigger player revenue – 5x the annual revenue.
replyit was created after lobbying/intervention of Italy and Germany, so yes, also for Porsche.
replyBut Porsche has a much wider palette of cars, if ICEs would be banned without exception they could adapt.
Their concern was that Ferrari could be exempted entirely from the regulation due to their low total volume, with Porsche ending up unable to compete on ICE sports cars with them because they're no longer allowed to build one.
Hence the "Ferrari loophole". Not just for Ferrari, but BECAUSE of Ferrari