Is the macOS 27 App Attest SIP check a csr_check() wrapper, or is SIP state actually attested?

On macOS 27, App Attest attestations include a key access control property (the aclBlob, OID 1.2.840.113635.100.8.6) that Apple says reflects SIP and Full Security mode being enabled. Is this just a wrapper around the CSR check (csr_check / what csrutil status reads) at attestation time, or is the SIP state actually enforced by the Secure Enclave and bound to the attested key?

Is the macOS 27 App Attest SIP check a csr_check() wrapper, or is SIP state actually attested?
 
 
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