This is so insanely cool. Not content with just casually creating a focus stack, as one does, this person turns it into a three dimensional model.
A Gaussian splat is essentially a bunch of blurry ellipsoids. Each one has a view-dependent color, using a process similar to training an AI model, you can optimize until it converges to the photos you feed in. The result is a sort of 3D photograph that can be viewed freely from any angle.