I'm also not sure if it's 100% accurate. My (possibly wrong) understanding of the guarded execution feature is that each GL is paired with a normal ARM EL. i.e. GL2 constrains EL2, GL1 constrains EL1, etc. XNU lives in EL2 so SPTM lives in GL2, and GENTER/GEXIT move you between ELx and GLx through a secure call vector. In contrast, this guide refers to GL0 being the "standard XNU kernel context" even though XNU lives in EL2 on macOS. Furthermore, on device OSes (iOS/iPadOS/etc) they put a second kernel in GL1 and various enforcement policy tools (i.e. code signing policy, camera indicator policy) in GL0[0]. So I'm not sure how macOS putting XNU in GL0 makes sense?
[0] XNU source refers to this concept as an Exclave, which itself can be grouped with other isolated resources as a Conclave.