Dimmer Wiring Identification

[atechnical]

Hope this makes sense, the lights work fine, independently of each other. I'm replacing them with some smart switches and want to buy the correct type.
I think I understand the wiring in the attached picture but just wanted to make sure. The white wires combined together are the neutrals, the reds going to each of the dimmer switches are the hots, the blacks in the foreground combined together with the electrical tape are the loads? The picture is of two separate dimmer switches so I'm confused why the black wires combined together with the electrical tape(loads) are combined. Thanks

 

[Avo Mk8]

It might make more sense if the black wires taped together were the live (hot), and the reds are the switched feeds to the lights.
But I'm in the UK and bemused by your wire nuts and cable colours (sorry colors)!

 

[atechnical]

that would make more sense but I know just enough to electrocute myself.