Means testing does the opposite of progressive marginal tax rates. It cancels them out by increasing the marginal tax rate on people who make less money, by the amount of the benefit phase out. There is no point in incurring the complexity of doing both at the same time just to have them delete each other.

Another way of saying this is that a flat marginal tax rate combined with a fixed-amount universal tax credit (UBI) is a progressive tax system. But it's a much simpler progressive tax system which is harder to game and doesn't result in unintended nonsense like phase out cliffs or higher marginal rates on lower income people than higher income people.