This is taken from jdw's guide, but a list of all possible opponents for PD Cup in NTSC format is as follows, HP in []. Mostly on S2 tyres unless indicated.
Ford GT '05[550],
Merc SL55 '02[492],
Lotus Esprit V8[353],
BMW M3[339],
Subaru Impreza STi Prodrive '01[305],
Chevy Camaro SS '69[299],
Mazda RX-7 Spirit R[293],
Nismo Fairlady Z S-tune (S3 tires)[273],
Honda S2000[243],
Toyota Supra SZ-R[222],
Honda Integra Type R[221],
Audi S3[210],
Alfa Romeo 156[190],
Toyota Corolla Runx[186],
Mazda RX-7 GT Limited '85[182],
Honda CR-X SiR '90[157],
Peugeot 206cc[134],
Fiat Barchetta[128],
Mazda MX-5 Miata[118],
Peugeot 106 S16[116],
Toyota Vitz RS 1.5[109],
Honda Fit W[98],
VW Lupo1.4[98],
Mini ONE[89]