The final race of the season in the Middle East looks set to be one for the ages as Mercedes and Red Bull go head-to-head one last time.
Hamilton is in touching distance of a historic eighth drivers' title, while Verstappen is desperate to end his rival's four-year run of successive wins with his first.
British icon Hamilton has won the last three races in Brazil, Qatar and Saudi Arabia to head into Abu Dhabi level on points with the Dutchman.
And Horner reckons the pair's showdown has been so epic that he has likened it to South Korean Netflix series 'Squid Game' due to the circumstances the two drivers find themselves in with just one race remaining.
"I think the mood is one of excitement," Horner said at a press conference alongside Mercedes counterpart Toto Wolff, a man with whom he has verbally sparred throughout the season.
"I think that the way we have fought the way we have pushed in this campaign, no-one has come close to challenging this team in the last eight years and here we are in the final race in with a shot, a long shot in the constructors and a equal shot with drivers.
"It has been tense, frustrating on occasions, we have pushed the limits, pushed each other and pushed our competitors and here we are at the final race for the showdown.
"It almost feels like Squid Game that we have ended up here on equal points."
Wolff echoed the sentiments of Horner and the German was magnanimous when asked if he had a message for his rival in the opposite seat.
"Good luck. May the best man and the best team win," he said.
"It is exciting, both teams have had their fair share of luck and bad luck and from where we sit it is that team and driver are both married to win.
"The journey so far has been very happy at at times, exuberant and very frustrating in different moments and to find each other here competing on equal points, it is good for spectators but also for us.
"It has pushed us to new limits, they (Red Bull) have done a formidable job this year and that is why it is all-in for this Sunday, whoever wins, deserves to win."