The 2022 Burning Man theme will explore the transformative power of dreams, both literal and figurative, and celebrate the dreamers who channel this potent energy in eye-opening, often surrealistic, sometimes life-changing ways. Because after all what is Black Rock City if not a collective manifestation of the community’s dreams?

That's just the first paragraph, you can read the rest of the theme statement here.
For those who may be new to Burning Man, the art theme is completely optional. There will be people who dive right in and create camps, costumes and other art that plays with the idea, and there will also be people who do their own thing. After the last couple years of life (and supply chain) disruption, the notion of 'waking dreams' seems like a great choice. I'm excited to see what kinds of things people come up with. What do you think? Like it? Love it? Hate it?