R&D improvement for f1 26
For F1 26, I think the best course of action would be combining the old and new R&D systems. During major regulation changes (like in 2022 or upcoming 2026), the entire upgrade tree would reset, and teams would start fresh with a new tech tree.
Thus they would need to add a Future Research tab could unlock when the regulation change is announced in-game. To add more strategic depth, only the resource points earned after the announcement would count toward developing the new car. (an idea would be you have normal points in white as now, but after the announcement you get another number below it, maybe in blue, and the blue would represent how much you have for the future and the white would combine how much you have for this and future regulations combined so you could still spend it to win now, like irl teams are still spending time developing the 2025 car in hopes of winning it all now.) This would allow the lower performing teams to actually have a chance generally to make a big leap, and keeps the game interesting and challenging for the whole time.
Instead of being announced later in the season the regulation change would have to be announced early in the season, so that you can still have some development for the next regulation cycle. (basically an adaptation of f1 manager.)
And outside these big regulation changes you could still have these smaller changes where it's all just development.