use PHPUnit\Framework\TestCase;
+use PHPUnit\Framework\Attributes\Ticket;

-/**
- * @ticket 123
- */
+#[Ticket('123')]
 final class SomeTest extends TestCase
 {
 }

Configure your rector.php:

<?php

use Rector\Config\RectorConfig;
use Rector\PHPUnit\AnnotationsToAttributes\Rector\Class_\TicketAnnotationToAttributeRector;

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

SETS:  phpunit/phpunit 10.0 PHPUnit Attributes