Assignment of IVAS levels to device types
I have carefully reviewed the provided 3GPP document (S4-260167, a Change Request for TS 26.119).
This document does not contain any proposals.
The document is a Change Request (CR) that specifies changes to technical specifications regarding IVAS codec capability levels for different XR device types. While it contains a "Reason for change," "Summary of change," and "Consequences if not approved" sections, these are standard CR form fields and not formal proposals in the format you described.
The document shows technical specification changes (marked as "CHANGE 1", "NEXT CHANGE", etc.) but does not include any sections explicitly labeled as "Proposal", "Proposal:", "Proposal X:", etc.