Yeah there’s some supposition in the article so I’m not clear if it’s HDR10+ or an extension of it, just that Google wants to do something to break Dolby’s bank and they’ve got a heist crew with something to prove (i.e. Netflix, Samsung, Meta, et al.) and a placeholder name for the audio stuff (“Immersive Audio Container”). The distinction hardly matters since it’ll just be one more format (or set of formats) for manufacturers to support.