When NASCAR initially announced the implementation of the Car of Tomorrow early in 2006, it said it would be phased in over a three-year period beginning in 2007. Apparently, the first few races with the CoT have gone so well, that they decided to accelerate the schedule by a year and make it the exclusive car for all tracks in 2008.
The CoT, or more accurately Car of Yesterday (after all, who still uses carburetors?), completes the transition from stock cars to template cars for NASCAR. If you strip off the paint and stickers, these things are completely indistinguishable aside from the engines. With the CoT, it really just comes down to preparation and drivers, having little if anything to do with the brand of each car.
Click the gallery below to view high-res images of the Car of Tomorrow racing in the Food City 500 at Bristol Motor Speedway in March.