You can build it for the emulator. It's straightforward to do, but it requires a lot of disk space and it will take around 40-60 minutes on a high end desktop CPU like a Ryzen 9950X. We don't publish official releases for the emulator at the moment because it's not intended for production use and isn't really a good experience to use. We could start doing it, but it'd add some extra work and we'd be concerned about people misinterpreting what it's meant to provide. Emulator builds don't have the regular security model intact or OS updates, etc.
You can test hardware attestation on any modern Android device but you'd need GrapheneOS on a real device to fully check that you have the SelfSigned fingerprint allowlist working properly. It wouldn't be hard to do it without testing it though, and our users can test if app developers ask our community on https://discuss.grapheneos.org/.