Is the WACC the company WACC or project WACC?

Many potential reasons:
1) market share grab
2) acquire customer lists
3) branding
4) loss leader for other projects
5) other strategic reasons

I think that is company's WACC. I think the reasons you listed should be already considered into the cash flow. That is IRR reflects these factors. Do you think so?

not necessarily, i.e. market share grab is for bragging rights. the revenue /profit / cash flow would have been included, yes, but it is a non-financial decision.
clarify if company WACC. if project WACC is different then potentially leads to different decision (see our Finance 101 course).

Sorry I can not find finance 101 course. Could you help me find it? Thank you.

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