The former Mercedes strategy director was announced last month as the new team principal of Williams and his appointment received the blessing of Toto Wolff, who conceded that he’d been grooming Vowles as a potential successor.
Inevitably the news led to speculation that the teams could potentially work together more closely from now on, given Vowles’s long relationship with Mercedes.
Asked about Williams as a potential Mercedes “B-team”, Horner conceded that it would be "interesting" to see if they share the same views in the future.
“As far as James Vowles, obviously, I don't know him very well, but he's obviously a very capable guy,” said Horner.
“Williams have their own ambitions. But it will be obviously interesting to see if there is a closer alignment between those two teams at the upcoming F1 Commission meetings and other interactions with the commercial rights holder and regulator."
Vowles leaving Mercedes followed the news that Ferrari team principal Mattia Binotto would be replaced by Fred Vasseur.
It leaves Red Bull with the most stable leadership structure of the top three teams heading into 2023, but Horner stressed that a lack of change was a positive.
"I've always been a great believer in stability,” he said. “And I think at Red Bull we've enjoyed tremendous stability. The staff are happy in the environment that we have, the culture that we have, and the way that we look after any employee that is a member of the group, and I think that's part of our culture.
“And I think that stability does allow people to know exactly what their roles are, and have that confidence and accountability, as well as responsibility.”
Horner was himself linked with a move to Ferrari as Binotto’s replacement, but he downplayed any suggestion that he has any ambitions outside his current team.
"I've been at Red Bull since the beginning of 2005. I feel a responsibility and a connection with the team," he said.
"It's always flattering to be associated with other roles or positions, but of course my commitment and heart is very much within the Red Bull team, and the people that I represent.”