looks like rendering adblockers extensions obsolete with manifest-v3 was not enough so now they try to implement DRM into the browser giving the ability to any website to refuse traffic to you if you don't run a complaint browser ( cough...firefox )
here is an article in hacker news since i'm sure they can explain this to you better than i.
and also some github docs
tbf safetynet attestation can be faked
If you mean with obscure, closed source Magisk modules that can break any moment then yes, it can.
Not in Stock Android, which is what it matters.
it always succeeds in stock android