If he continues to act this sort of way in the upcoming weeks, I'll consider it a slow transition into a heel turn. But this is just one segment and I wouldn't call it a heel turn in the slightest. Just a face commentator being impressed by the recent dominance of a heel and thus the certainty of them winning the big one (which could refer to a title or just a big match, like if they went up against Taker's streak.)
That Stone Cold thing was yet another knock at JR. That's exactly the way Vince mocked him on-screen last June lol.