I've got Google Wallet working on my OnePlus 9 with LOS 20.
I use Magisk 26.1 with hidden app, Zygisk and Denylist. I found the regular Universal SafetyNet fix was getting failures, easy to check with YASNAC, so I'm using the fork from Displax.
FWIW, I'm passing SafetyNet (testing with YASNAC) on a Pixel 3 XL (Crosshatch) running LOS 19 with the following:
Magisk 26.1 with Zygisk and Enforece DenyList enabled. Google Play Store, Google Wallet and banking apps in DenyList.
Universal SafetyNet Fix v2.4.0-MOD_1.2 by Kdrag0n modded by Displax is the only Magisk module installed.