There's no link to the paper, so I can only infer, but, if I understand correctly, this is a very simple idea: take a single Gaussian splat "tile" and find a cut when two copies are placed near each other and overlapping, using dynamic programming to vary the size of overlap and where the cut should be. Have a variety of cuts to break a uniform tiling (the Wang tiles part) and now you have different tiles with different nearest neighbor constraints that you can use to tile the plane.

Probably a lot of details to be worked out in how to stitch Gaussian splats together but I imagine it's pretty do-able.

I think one of the problems with Gaussian splatting is generating content. You can take a static picture of something but it's hard to know how to use it for interaction. This is a way to generate 3d textured sheets, like sunflower fields, walls, caves, etc.

In my opinion, great idea.