Isn't it the opposite. It's opt-out for testing and is supposed to be opt-in when it goes live? I mean, I just disabled it and I am certain I didn't opt-in to it given that I had to go to about:config to have the setting show up.
You can opt-in to actively be a part of FLoC, but if you don't opt-out, Google may randomly choose you to be part of their testing.
Edit: I think your point may have been from the perspective of a website owner. Sorry.
FLoC is only opt in for testing the proposal[0]. As a sibling comment says this is technically performative but publicly signals a stance against the proposal.
Though we also shouldn't forget that Amazon loves third party tracking and happily falls back to IP address associations if cookies aren't available.
Edit:
[0] https://developer.chrome.com/blog/floc/#take-part-in-a-floc-...