I've been trying to find out some more about this car, but there's nothing much on the internet. It's the Coupe d'Argent, and it's the sports car section of the race, the main class being voiturettes.
What is odd is that the car is RHD. There is clearly a tonneau cover over the other seat, and the man in the car (presumably Guillaumet) must be behind the wheel. I don't recall any Peugeot of that era being RHD.