There is no concrete plan for Brock Lesnar vs. Steve Austin for Wrestlemania 32. Austin hasn't even been approached about the bout by WWE officials.
Austin and Paul Heyman decided to plant the seeds on their podcast interview and have some fun but it wasn't step one in an angle.
Heyman and Austin were smart enough to put some pressure on WWE to go in that direction based on what they did.
While the preliminary Wrestlemania 32 plans that we reported here on Wrestling News World Premium are accurate, they're very light in pencil.
Vince McMahon doesn't know if he has The Rock and he knows if he wants Austin, it would take serious money. He's not operating under the assumption that he has Austin. In Vince's mind, The Rock is far more likely, which leaves Rock vs. Brock, with the possibilities of John Cena vs. Hulk Hogan and The Undertaker vs. Sting very strong.