Version 1.0.2 - the archive timestamp hash calculation is according to CD 2011/130/EU
The hash calculation is according to COMMISSION DECISION 2011/130/EU. CD
is the following: All attributes of CAdES which are included in the archive timestamp hash calculation (ETSI TS 101 733 V1.8.1 Annex K) MUST be in DER encoding and any other can be in BER to simplify one-pass processing of CAdES.
It means that according to ETSI TS 101 733 V1.8.3 (2011-01) and also V1.8.1 Annex K the "unsignedAttrs  IMPLICIT SET SIZE (1..MAX) OF" is not included in the hash calculation and is not DER encoded.
For the reason that "unsignedAttrs  IMPLICIT SET SIZE (1..MAX) OF" is BER encoded, the unsigned attributes MUST NOT be sorted as required for DER encoding https://www.itu.int/ITU-T/studygroups/com17/languages/X.690-0207.pdf.