I'm 99% sure that the GTC car and the Cup car (IMSA GT3 Cup, German Carera Cup, Supercup circa 2012, all other Porsche Cup series) are exactly the same.
I've been pain-stakingly trying to remember the article I was reading that describes the differences between the three, but the Cup car, GTC car and GA GT car are all different.
The Cup and GTC are the most similar, with only a few suspension components and other minor series-related additions being the difference. The GA GT car on the other hand has the GTE's transmission shoe-horned in and ends up costing double the amount of a Cup car with the amount of modifications they have to make for it to be competitive in the series.
Again though, I cannot for the life of me find the source.
Also, here's the various versions of the Porsche 997 GT3 Racecars. Note that the pre-facelift 997's are not represented for comparison with the Cup S (the only pre-facelift 997 here).
GT3 Cup: ~ $160,000USD
GT3 Cup ALMS GTC Spec: Unknown price, not much more than a Cup.
GT3 GAGT Spec: Unknown price, base price is listed as $200,000 but I've heard they're at $400,000 in order to be competitive with modifications.
GT3 Cup S: Unknown. Early model FIA GT3 spec car. Note the wider fenders.
GT3 R: ~$400,000USD if comparative pricing to other GT3 cars is to be used. I can't find one for sale so I don't know. Again, massively wide fenders with canards and a big spoiler. The rear end is also quite significantly altered. Compared to the Cup S, which is a modified GT3 Cup, the R is it's own racecar.
GT3 RSR: Unknown Price. Looks nothing like a road going Porsche outside of general profile and shape.