Means even if a user has activated attention aware for FaceID, another individual can simply knock you out, put on a simple non-prescription set of glasses with black and white tape to resemble vague eyes being open and can simply get into an iPhone. Notice that the strips of black tape is not circular and neither is the white squares. Which leads me to believe that attention aware feature functions on contrast of light absorption and light reflection. This additional step of security can be by-passed by a simple hack, quite interesting and funny.
The moral of the story is any man-made security can be hacked. Yet people here are still trying to justify if TouchID is more secure compared to FaceID, I wonder why that is because the price of iPhone X onward increased on a perceived more secure technology inclusion compared to the previous option.
FYI, I have an iPhone XS and have no reason to support or neglect the findings of this report. May it be TouchID or FaceID we all just want a cheaper and secure device.

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No requirement, I wonder if paper cutout of open eyes may work sans glasses. Defeated by a paper hack.

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I believe the hack may work just as well with just open eye paper cutouts placed over a sleeping persons closed eyes. No glasses required.