Well , i was entering SS1 and the race was just started i noticed the last 2 drivers was 1 lap ahead of everyone else
Replay:

What are you talking about? I watched the replay and cycled through all the racers a few times, and they were all on the 1st lap.

On WE Reversed, because of where the start is, the drivers have "started" the first lap, and are ahead of the S/F line, but get placed at the back until all the other drivers start the lap.