Google could be planning to re-enter the competition with its Android XR platform and a partnership with Samsung on a new headset called Project Moohan. However, Google's plans seem to be beyond software,

The agreement is on track to be completed this week, but it’s still possible that the talks could fall apart at this late stage because the deal hasn’t been signed.

The potential deal includes a contingent payment of $15m, subject to AdHawk meeting certain performance benchmarks.