A useful distinction
Google’s link qualification guidance concerns how a link is described to its search systems. An HTML attribute is generally not visible as a plain-language explanation on the page. It therefore does not replace the reader-facing commercial context.
Put it into practice
Treat markup and disclosure as separate checks in a publishing review. Confirm the relevant link attribute and read the explanation in the actual layout. This journal uses normal source references; a paid placement would need review based on its own facts and applicable requirements.