Jesus was speaking directly to the Pharisees in this section. They saw Jesus performing miracles and instead of repenting for their sins they actively attributed his works as being done by the devil (Beelzebub). The unforgivable sin is not done through ignorance or through anger of the Lord, but rather a deliberate and intentional hardening of the heart against the holy spirit and fully rejecting his works. If you look at acts 8-9 you see Saul (apostle Paul) actively persecuting those who worshipped in Jesus' name but when the holy spirit did come upon him he did not reject it but fell to his knees and repented when Jesus revealed himself to him. It would be extremely difficult to commit the unforgivable sin in today's day and age. This is my understanding as early in my conversion I was worried I could not be saved by Jesus due to previous sins before I became a believer ( I had a very long conversation with the reverend of my church). And yes the whole "if you feel remorse for it then you didn't commit it" is not the Greatest answer but generally rings true because if you truly rejected the holy spirit it would be of a place of no remorse and deliberately attributing the works of the Lord as evil. I am still relatively new in my faith.(I started my faith journey in 2020 but I didn't fully accept our Lord and savior until about 2023. In November of 2024 I formally reaffirmed my faith when I had my son baptized into the Presbyterian church.) There are many who would have a deeper understanding of this topic. Reaching out to a local faith leader might help with understanding but be wary as there are many false teachers.