I made a "perfect" save.
What do I mean by a Perfect save? Well, I got first on every track, while also setting the trugut winnings to "winner takes all". The motivation behind me doing this is so that one can go into the shop and buy any combination of parts and droids they want, without any ramification or risk of said parts getting damaged during the last race and being unable to repair or upgrade them.

This game has a little-talked-about mechanic where as you crash and take damage in a race, the quality of your upgraded parts degrades. This has the affect that if you get your parts heavily damaged during the last race in your save file, you cannot buy a new parts since you can't get any more truguts to buy said new parts.

Here's a link to download it: https://mega.nz/#!w0wUHDaa!RqxtWV60CdpodDODK0-9rNjdIDl5om5diK0Uk12tjJU
Just put it in your save file the directory (located at .\STAR WARS Racer\data\player\) load up the game and you're good to go.
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You need more than 7 rep to post links. I still haven't figured out completely how rep works, but I upvoted you to try to help.

Where is the file located? Is it possible to find without the full URL?

This effort is not actually necessary. There are also cheats / hotkeys to get more Truguts.

More importantly, there is documentation about the save file format in OpenSWE1R.
This means you can just craft your own savegame file.
Even after finishing the last race, you can reset your part health to 100% and all upgrade levels to the maximum.
You can also freely modify your Trugut value.

There's even already a script which is moderately easy to use, which can display the raw values from the savedata (but is unable to modify it - which therefore currently requires a hexeditor). The forum software is actually broken, so you can post links, as long as you contain a quote in your post (as the forum probably thinks you might be quoting something with a link). So adding a random empty quote like:

[​quote]
[​/quote]

will already fool the forum software. It displays as a single vertical line (see start of this post for a demonstration).