SYMPTOM:
The user cannot remove an attribute and receives the following warning in Strategy Developer 2021
Schema object '' cannot be deleted because the definition of other schema objects depend on it. Do you want to see a list of these dependent objects?

Note: For more information on how to enable hidden folders/objects, refer to the following Strategy Knowledge Base technical note:
KB19828
KB19828: How to display hidden and invisible folders/objects in Strategy Developer 2021?
However, the user is not able to remove the dependency since it exists under System Objects folder.
CAUSE:
If an attribute object is used by a transformation object, there is no direct dependency between each others. Instead, there is a transformation attribute object created under System Objects folder to maintain the link between the attribute object and transformation object.
ACTION:
This is working as designed. To search which transformation object is using the attribute, take the following steps:
This issue has been logged as TQMS ID: 336414 and KB417751