Looks like some kind of bolete, but what specifically? Is that just dust or soil?

Sepia bolete?

Where about is this beauty located? It looks like old man of the woods(Strobilomyces strobilaceus) to me.

Edit- Ehhhh, I think I am misseeing the texture I thought was there. I will defer to those under me. Also no veil remnants so I will put a nail in the old man coffin.

If you get a spore print that would help as well.

Compare to Xerocomellus porosporus. https://ultimate-mushroom.com/edible/589-xerocomellus-porosporus.html

If it slowly bruises red when you cut into it, that should point towards Strobilomyces