Brock Lesnar was always scheduled to be a part of the WWE WrestleMania 40 card like previous years and his road to the Show of Shows would have begun with an appearance at the Men's Royal Rumble Match.
But days before the Rumble event in late January, Lesnar was indirectly mentioned in the Vince McMahon lawsuit, and he got pulled from the 2024 edition of the event. WWE further scrapped WrestleMania 40 plans around him.

Before the lawsuit was filed, Gunther vs. Brock Lesnar for the Intercontinental Championship was planned for WrestleMania 40, but that match was called off. There's no update on whether that match was supposed to be contested for the IC Title or not.
According to the updated news from Xero News, two opponents are currently being discussed for Gunther at WrestleMania 40 and those two names would be LA Knight from SmackDown and Bron Breakker from NXT.
There's no update on how WWE wants this match to be unfolded on TV as Breakker is yet to join the main roster while Knight is on SmackDown. On the flip side, Gunther is still listed as a Superstar on Raw.
According to the previous reports from Wrestling Observer Newsletter, NXT's Bron Breakker replaced Brock Lesnar in the 30-man Royal Rumble Match. That match also marked his entry into the main roster although he's not enlisted in any particular brand.
Then on this week's episode of NXT, Bron Breakker and Baron Corbin defeated Tony D'Angelo and Channing "Stacks" Lorenzo to win the NXT Tag Team Championships. With this creative move, Breakker's main roster call-up was speculated to be delayed.
However, the NXT Tag Team Title win won't hinder the set of creative changes in the WWE. PWInsider reports that the 26-year-old Superstar is still scheduled to work tonight's double SmackDown tapings in Salt Lake City, Utah.
While the February 16th SmackDown episode will be live as usual, WWE will tape the February 23rd episode due to the WWE production travelling to Australia, next week for Elimination Chamber scheduled for February 24.