Configure your rector.php:

<?php

use Rector\Config\RectorConfig;
use Rector\PHPUnit\AnnotationsToAttributes\Rector\Class_\AnnotationWithValueToAttributeRector;
use Rector\PHPUnit\ValueObject\AnnotationWithValueToAttribute;

return RectorConfig::configure()
    ->withConfiguredRule(AnnotationWithValueToAttributeRector::class, [
        new AnnotationWithValueToAttribute('backupGlobals', 'PHPUnit\\Framework\\Attributes\\BackupGlobals', [
        'enabled' => true,
        'disabled' => false,
    ]),
    ]);