The regulation says that system integrity has to be verified. Some banks don't comply, but many (every one I use) do.
BTW magisk has a way to hide from the apps, so that might be the reason - that doesn't mean there isn't a problem with the regulation. But 2 of my 3 banks see through that. And one of them doesn't want to load on LineageOS even if it's not rooted because it's compiled in some dev mode that might allow something...
