There is a nice resource on unit testing for QGIS. There is also a post on this, Writing automated tests for QGIS plugins, which requires the use of docker and relies on QGIS 2 plugin - QGIS Tester.
The progress on QGIS 3 is related to two plugins: 1) Tester and 2) QGIS Core Tests.
How this all ties up with the final screen of QGIS Plugin Builder once we activate the Unit Tests checkbox? Where to start when we want to unit test the developed plugins?

testin your newly created plugin directory ? – J. Monticolo Jan 05 '21 at 18:01testdirectory, so you can look inside theMakefileformake testor just do Python unittest. – J. Monticolo Jan 06 '21 at 12:56testdirectory are 1)__init__.py, 2)qgis_interface.py, 3)tenbytenraster.asc, 4)tenbytenraster.asc.aux.xml, 5)tenbytenraster.keywords, 6)tenbytenraster.lic, 7)tenbytenraster.prj, 8)tenbytenraster.qml, 9)test_init.py, 10)test_qgis_environment.py, 11)test_resources.py, 12)test_save_attributes_dialog.py, 13)test_translations.pyand 14)utilities.py. These were created by default. When I look at thetestsfolder of the QField Sync plugin, it looks much tidy with only 6 Python files and adatafolder. – banbar Jan 06 '21 at 15:44make test, or just look in the Makefile under thetestlines. See : https://g-sherman.github.io/Qgis-Plugin-Builder/#using-the-makefile . This will run typically Python unittest for all files begin withtest_. – J. Monticolo Jan 06 '21 at 15:50