there is no special work done by the TYPO3 core regarding that attribute. PHP Attributes requires at least PHP8.0 and I’m not sure since which symfony version that is on board, but we are using this attribute for TYPO3 v12 extensions already and also in projects. At least the recent couple of v12 versions should be fine if not all v12LTS patchlevel versions (not guranteed).
The core started using PHP Attributes in v13 more extensivly, but already had some in TYPO3
v12. We also introduced custom attributes in v12 and more in v13.
That also counts for a couple of other symfony dependendy-injection attributes, heavily depends on the symfony/di version installed.
Some has no meanling like the Symfony AsEventListtener attribute for which TYPO3 provides a own implementation but only with v13 and up.