eslint-plugin-vue should be change to support <script setup> and <style vars>.
I will list the work needed to support these on this issue.

These features were released as experimental features in Vue.js 3.0.
So I think that the inclusion or not of the changes listed here will not affect the release of eslint-plugin-vue 7.0.0.

Core

• Change the parser to parse <script setup="...">. (issue vuejs/vue-eslint-parser#78)
• Change the parser to parse <style vars="...">. (issue vuejs/vue-eslint-parser#78)
• more

Rules

• Change no-parsing-error rule to reports parsing errors in <script setup="...">.
• Change no-parsing-error rule to reports parsing errors in <style vars="...">.
• Add valid-script-setup rule that checks whether <script setup="..."> is valid arguments.
• Add valid-style-vars rule that checks whether <style vars="..."> is valid expression.
• Add no-vars-setup-export-default rule that disallows referencing variables in export default of <script setup>.
• more

https://github.com/vuejs/rfcs/blob/sfc-improvements/active-rfcs/0000-sfc-script-setup.md
https://github.com/vuejs/rfcs/blob/sfc-improvements/active-rfcs/0000-sfc-style-variables.md