I don't see how it could be considered an adult baby diaper by any measure. It's made by an adult incontinence company, it's marketed for that purpose, and it has none of the regular aspects of an adult baby diaper (all white, cute prints, decorative taping panel, or childish colors).
I cannot envision, in any way, the L4 being an AB Diaper. Not by any standard. They are manufactured by a company specializing in incontinence (which also markets them to that end). They also lack any regular features associated with AB diapers such as: an all white shell, colors associated with children's apparel, cartoonish/cute prints or taping panel.
it's made for incontinence, is marked for incontinence, the designs on it look medical in nature, seriously how would you consider this in any form an adult baby diaper? Depends has stronger arguments in favor of being an adult baby diaper.