I would read that second rule to mean that to be classified (ie, second, third, etc.) you need to cross the finish line on the track when the flag is waved (ie. you must still be running at the end) AND you must have done the 70% of total winners distance. so you cant just spend most of the time in the pits and just go out for the last couple of hours and then claim to be a classified Le Mans finisher.
But i may be wrong in that!!
F