In vendor/yireo/magento2-googletagmanager2/Config/Source/ProductAttributes.php:36 the following code is used:
$this->searchCriteriaBuilder->addFilter('is_visible_on_front', 1);
This means that only EAV attributes that are visible on frontend are rendered and able to be used to push to dataLayer. Is this on purpose as in our case we would like to push attributes that are not displayed on the frontent.