" Infrared mode allows the user to see in the dark up
to the range of the binoculars. However, infrared is not
as versatile as darkvision. It detects variations in the
temperature ofviewed objects, and it usually cannot distinguish
between objects with the same surface temperature.
Thus, while infrared can easily detect living creatures
in total darkness, it cannot distinguish most undead
from their surroundings. Further, infrared does not easily
penetrate water, so this viewing mode is useless
underwater.
Pg 107 Starfarer's Handbook
IR is only seen as an acronym in direct refrains to infrared as pertains to goggles.
Pg 24 Imperil supply
Neither are real
like Blindsight in it allows for seeing through
concealment