Correction: Bitcoin is completely unaware of the Ordinals Attack.
In other words you can not use any of the bitcoin wallets out there to abuse the protocol to send what they call Ordinals inscription.

BTW you don't need to receive this attack transaction in a P2TR address, only the sender who wants to spam the chain with the junk data needs to do that, the receiving address can be literary anything because obviously there is no tokens to be moved and the junk data is not being transferred.