"9.1.3. Improved Touring Category Specifications
9. Driver/Passenger Compartment - Trunk

c. ... Other than modifications made to mount instruments and provide for roll cage installation, the remainder of the dash “board” or panel shall remain intact.

f. ... Other than to provide for the installation of required safety equipment or other authorized modifications, no other driver/passenger compartment alterations or gutting are permitted."

Just Playing Devil's Advocate and otherwise causing problems.

If you creatively interpret these lines from the ITCS, and creatively design your cage with front cross bar to pass though where your heater core should be, would it not be legal to remove your heater core. Getting that cross bar as far forward as possible would produce a safer cage and in many cars require the removal of the heater core.

Argue amongst yourselves