Windows has had TPM 2.0 since 2016, and remote attestation can be accomplished with the TPM only without Pluton being necessary. However, Pluton has its own issues and appears to make implementing attestations easier, by supporting different attestation protocols - and by potentially receiving new updates for that functionality later on. Pluton is also significantly stronger against attacks which have occurred on TPMs previously.
Windows 11 requires hardware that enables this capability. Any Windows certified client systems have required this since 2014. Pluton provides no attestation capabilities that are not present in TPMs.
