I can buy the idea that if you can have the MDM infrastructure attest the code signing identity through the designated requirements, that you can probably come pretty close, but I'm still not quite sure you get there with root on macOS (and I suspect that this is part of why DCAppAttest hasn't made it to macOS yet).
Certainly, it still doesn't get you there with their current implementation, as the attempts at blocking the debugger like PT_DENY_ATTACH are runtime syscalls, so you've got a race window where you can attach still. Maybe it gets you there with hardened runtime? I'd have to think a bit harder on that.