There has been no official statement. Until then, it's all speculation. Besides, I think HL would announce a separation/divorce first before admitting to dating LE. I think he'd be afraid of the backlash on LE if he were even to mention it in the same statement as the divorce.
I don't think they're dating right now. In the future, maybe, it could be. But NOW.... don't think so. Not everything is what it looks like. I've been praying (yep, literally praying) for something to happen, but there's something missing right now to say that they're dating. Can't put my finger on it.