Matter 1.3 does support both Command Batching and Scenes (Matter 1.3 Specification Released - CSA-IOT). However, to my knowledge, none of the Matter controllers (except for maybe Home Assistant) is at 1.3 yet. Most are at 1.2.
Oh, that's something excellent to know. What a pity these GU10 is Tuya and, probably, won't be updated to Matter 1.3 (I actually don't even know what is its versions).
Will it work even when using Wi-Fi or Thread only?
Matter 1.3 is only about controllers. So things like Apple Home and Hubitat. The devices themselves just need to be able to be connected via Matter. So, if the Tuya bulbs are matter capable, then you need a controller upgraded to potentially use the new things.
It should work for either Matter type. WiFi and Thread are just communication protocols, so the Command Batching and Scenes would be relied over that medium.