We currently mention/highlight users by just putting their matrix ID in the body of the message. Matrix 1.7 introduced ["intentional mentions"](https://github.com/matrix-org/matrix-spec-proposals/pull/3952) which utilize a dedicated content field `m.mentions` with a key `user_ids` containing the set of users being mentioned (see https://patrick.cloke.us/posts/2023/12/15/matrix-intentional-mentions-explained/)