Well you are going to get the usual suspects I imagine.
Everything Everywhere All at Once, The Fabelmans, and Tar seem to get mentioned.
I have heard of movies like Top Gun Maverick and RRR being considered as possibles. I saw both in the theater.
I don't see Top Gun as an award winning movie but there you go. I enjoyed the first two hours of RRR but the 3rd dragged me down.
So with that you should consider Spielberg as a shoo in for nomination for director and maybe the other guy for Tar.
I will be upset if Giacchino is not nominated but feel that The Batman came out too early in the year for consideration.