How "Filter Touches When Obscured" setting for Android app is implemented?

Hello.
In player settings there is “Filter Touches When Obscured” checkbox (Player Settings → Android → Other Settings). I would like to find out how this feature is implemented?

This feature works in my opinion correctly when I test it using app like “Blue Light Filter”, but the problem I have is that my app security team is complaining that this feature is not set in layout file for the view. But as far as I found on other Unity forum thread: “unity does neither use nor support the android layout”.

As described in Android documentation Tapjacking  |  App quality  |  Android Developers I suspect that this is done by setting View.setFilterTouchesWhenObscured(true) in the code. How can I verify that in my exported android project?

Best regards

That option seems to be used only when handling motion events

    if (GetPlayerSettings().GetAndroidFilterTouchesWhenObscured())
    {
        if ((motionEvent.GetFlags() & AMOTION_EVENT_FLAG_WINDOW_IS_OBSCURED) == AMOTION_EVENT_FLAG_WINDOW_IS_OBSCURED)
            return 0;
    }