For someone who hasn't spent any time thinking about that matter, could you please elaborate your point?
You can choose not to do this, and that's fine. Hardware attestation is dead because Apple refuses to implement it, so no one can force you to.
These days I would explore the TPM option, but I'm worried that has less legal teeth than a physical key if I'm in a law enforcement situation.
There's also practicality; I really, really don't want to tell my boss that TSA or whoever had access to the company git repositories and databases for X minutes or hours, and that's sidestepped by checking a bag with the Yubikey (wastes their time) or mailing it to the destination (needs a warrant).