Xkcd 538. Hardware attestation is not required because it's not sufficient, you need to plug all the other much easier ways to get around the system.

Firstly, you need to comprehensively ban VPNs, probably with some great firewall setup.

Secondly, you need to install CCTV in people's homes to make sure that nobody uses someone else's device to get around the system.

Then it's time for hardware attestation.