On homology cobordism and local equivalence between plumbed manifolds

We establish a structural understanding of the involutive Heegaard Floer homology for all linear combinations of almost-rational (AR) plumbed three-manifolds. We use this to show that the Neumann-Siebenmann invariant is a homology cobordism invariant for all linear combinations of AR plumbed homology spheres. As a corollary, we prove that if $Y$ is a linear combination of AR plumbed homology spheres with $\mu (Y)=1$, then $Y$ is not torsion in the homology cobordism group. A general computation of the involutive Heegaard Floer correction terms for these spaces is also included.