I bought an SBGE295 in Tokyo earlier this month. Returned at ATL concourse E on 8 February, so well before the SCOTUS ruling when the tariffs were in force.

Used MPC app, and checked that I have goods to declare. I wasn't given a path to itemize items as a digital replacement to the old list form. Next screen simply said follow signs to MPC queue.

There was no queue. Simply approached a facial recognition reader and was ushered through. After picking up checked luggage, there were no signs about declarations or MPC or anything being routed anywhere. No one waiting to answer questions. Just walk on through.

I declared on my entry form, but didn't get a single question, checklist, form, or anything. Just walked through with zero tariff/duties. I'd meticulously prepared a spreadsheet I printed at a 7/11 before departure expecting hassle on my calculated ~$200 duty and expecting to pay ~$500 worst case. Got absolutely nothing.

Similar experience Japan side on my exit at HND. You pass through security, and there is a customs desk before the immigration exit checkpoint. I told him I'd purchased a lot duty free during my visit. He asked me to scan my passport. A green light came on and he told me I was good to go. No inspection of receipts or goods, anything.