use PHPUnit\Framework\TestCase;

 final class SomeTest extends TestCase
 {
-    /**
-     * @dataProvider someMethod()
-     */
+    #[\PHPUnit\Framework\Attributes\DataProvider('someMethod')]
     public function test(): void
     {
     }
 }

Configure your rector.php:

<?php

use Rector\Config\RectorConfig;
use Rector\PHPUnit\AnnotationsToAttributes\Rector\ClassMethod\DataProviderAnnotationToAttributeRector;

return RectorConfig::configure()
    ->withRules([
        DataProviderAnnotationToAttributeRector::class,
    ]);

SETS:  phpunit/phpunit 10.0 PHPUnit Attributes