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Safety-Net Vs Magisk is a typical cat and mouse game. But thankfully, most of the time Magisk is one step ahead. So, to answer your title yes, most of the time but not always
Safety Net being tripped is not just because of boot loader being unlocked. There is more to it. From Magisk and MagiskHide Installation and Troubleshooting guide by XDA developer ...
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i guess your real purpose of this question is not what the headline suggests - secure erase your data - but instead you want to have a full backup of userdata including /data/media (downvote if i am wrong)
you have some options, most require additional binaries which you can copy to /cache partition or permanently integrate into your twrp /sbin
e2image ...
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