Via DrupalizeMe.
As of PHP 8.1, the PHP language has native support for attributes that are compatible with Drupal’s plugin system use case. As a result, Drupal will transition from the use of annotations to PHP attributes, to supply metadata and configuration for plugins. This will require developers to learn the new PHP attributes syntax, and update their existing code to use it. For now, Drupal will continue to support both annotations and attributes. But the proverbial clock is ticking.
https://drupalize.me/blog/php-attributes-drupal-plugins
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