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/.
It ensures requests to your backend are vaguely from actual devices, rather than a bunch of emulators. There's many reasons why developers might want this. It significantly raises the bar for credential stuffing attacks, for instance.
Can't wait until we finally kill hacker culture for good. Everyone and everything will be fully secured. It's going to be beautiful. The nerds can cry about it all day long, but they're powerless to stop it.