In SwiftUI you won't find the .notEnabled accessibility trait. Instead, you can just configure a view as such with .disabled(true), and pass false to enable it. VoiceOver will announce it as "dimmed".
https://developer.apple.com/documentation/swiftui/view/disabled(:)

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Sometimes, you change your app's UI to offer more options as a result of a user's action. And in such cases, it might be a good idea to move VoiceOver's focus to these new options. We can do that by sending a layout changed notification.
SwiftUI has equivalent accessibility modifiers for some of UIAccessibility's properties in UIKit. Same basic concepts apply. Label: https://developer.apple.com/documentation/swiftui/view/accessibilitylabel(_:)-9ek2h Value: https://developer.apple.com/documentation/swiftui/view/accessibilityvalue(_:)-8esl7 Traits: https://developer.apple.com/documentation/swiftui/view/accessibilityaddtraits(_:) Hint: https://developer.apple.com/documentation/swiftui/view/accessibilityhint(_:)-3i2vu
If, for some reason, you are creating a button from scratch, instead of relying on UIButton (perhaps you are adding a fancy micro interaction animation?), take into account that you’ll need to configure the button accessibility trait.