Is this just another transfer? Or a musig2 co-op close?
The second tx looks like a musig2 cooperative close where one peer has a ā0.00102687 BTC balance and the other has
ā0.00297029 BTC. A nice thing about musig2 and taproot is that both transactions look really similar so it should make it more difficult to figure out what's going on for on-chain analysis.
Can someone elaborate? Looks like he achieved something.
This means that he has implemented full Taproot support for LND channels. You could create and spend from Taproot on-chain addresses on LND but this is way bigger.