According to Dave Meltzer on Wrestling Observer Radio, both WWE Hall of Famers Steve Austin and Shawn Michaels will absolutely have roles at WrestleMania 32.
Austin reportedly had something locked-in two weeks ago but we are unable to accurately speculate what his involvement might be. As noted, there’s been talk of having Shawn Michaels act as the special referee for the Roman Reigns vs. Triple H Championship match, Meltzer also noted those plans may have been dropped.
As of two weeks ago, The Rock still hasn’t informed WWE officials on what his plans are for WrestleMania 32, according to Meltzer. The Rock may have told WWE what he has planned since then but we don’t know.