CA1813: Avoid unsealed attributes:
The .NET Framework class library provides methods for retrieving
custom attributes. By default, these methods search the attribute
inheritance hierarchy; for example Attribute.GetCustomAttribute
searches for the specified attribute type, or any attribute type that
extends the specified attribute type. Sealing the attribute eliminates
the search through the inheritance hierarchy, and can improve
performance.
Ref: https://learn.microsoft.com/visualstudio/code-quality/ca1813-avoid-unsealed-attributes
Attributes are simply metadata discovered at runtime. As it is quoted, if someone else derives from your custom attribute class, by default .NET will find them too, which may imply a security risk if the derived attribute class is modifying the behavior of your original attribute in a way to you never intended to.
Even though performance is the prime reason to seal attribute classes, here is a formidable article dealing with its security side.