Two issues with nation forming decisions:
1) Why can't Austria form Germany? If the HRE doesn't exist, there's no reason they shouldn't be able to do so.
2) Why does forming Netherlands as Burgundy cause them to hand over all French provinces to France? It doesn't make sense that the Burgundians (who most likely don't like the French at all) would spontaneously fork over a large portion of territory for no reason. Additionally, forming Netherlands with Burgundy should make them Flemish culture with Antwerp/Brussels as capital rather than Dutch with Amsterdam as capital.
1) Why can't Austria form Germany? If the HRE doesn't exist, there's no reason they shouldn't be able to do so.
2) Why does forming Netherlands as Burgundy cause them to hand over all French provinces to France? It doesn't make sense that the Burgundians (who most likely don't like the French at all) would spontaneously fork over a large portion of territory for no reason. Additionally, forming Netherlands with Burgundy should make them Flemish culture with Antwerp/Brussels as capital rather than Dutch with Amsterdam as capital.