The SS32 chassis was being assembled on the production line when the Bugatti company went bankrupt, so the car was never completed while the factory was in operation.

In 1996, Gildo Pallanca Pastor, via the Monaco Racing Team (MRT), contacted the 'Bugatti Fallimento' company, the entity managing the assets of Bugatti Automobili, to purchase a carbon chassis to replace the Bugatti EB110 Sport Competizione chassis, which was damaged during the preliminary tests of the 1996 Le Mans 24 hours. The SS32 chassis was recovered by MRT and the SC was rebuilt on it. A manufacturer's plate with the SC number (SS44) was affixed after completion.