I think most of the noise around Horner and new F1 jobs are made by questionable motorsport sites and poscasts that need clicks.
He reminds me a bit of Yosser Hughes from "Boys from the Blackstuff" - going around asking everybody to give him a job!
Looks quite like the Toyota WRC27 test car, particularly the roof line.

I don't think it's a real render
WRC mainclass from 2027