This is done by forcing the Mesa D3D12 driver (which both use to render Blender) to report that it is OpenGL 4.3 compatible. It mostly is, other than a few texture extensions that are not yet implemented. Blender (currently) does not use those. There is a discussion pending with the viewport/evee team on those extentions Pull Request: https://projects.blender.org/blender/blender/pulls/110582