Time-varying "impulse response"
In writing $h(\tau,t)$ with $t$ is time and $\tau$ is delay, we are in the model that $\tau$ varies "differently" from $t$. Or in other words, they are different notions in spite of the fact that they are both time unit.

Similarly, in this equation
$$y(t) = \int h(\tau, t) x(t - \tau) d\tau$$

The time index of $y(t)$ varies "differently" from the time index of $h(\tau,t)$.

It is easier to write $h(\tau, t')$ and fix the measuring moment $t'=t_0$ for $h(\tau,t_0)$ and applying an input $\delta(t)$

$$y(t) = \int h(\tau, t_0) \delta(t - \tau) d\tau = h(t,t_0)$$

The index $t$ of $h(t,t_0)$ plays the role of delay $\tau$ that is exactly the same expression $h(\tau,t_0)$.

Redo the experiment at $t'=t_1, t_2, ..., $ we have the two dimensional time varying impulse reponse $h(\tau,t)$.