Any of you where able to implement the passEntries(completion: @escaping ([PKIssuerProvisioningExtensionPassEntry]) -> Void)? Because I cannot initialize an object of the class PKIssuerProvisioningExtensionPassEntry, it has all its attributes as read-only and it has no initializer so I'm not able to create the array of PKIssuerProvisioningExtensionPassEntry to pass it through the completion handler.
About your issue, did you try launching your app to Testflight to test because Apple Pay In-App Provisioning entitlement com.apple.developer.payment-pass-provisioning only works with distribution provisioning profiles, which means that even after you obtain it, the only way to test the end-to-end push provisioning flow is by first distributing the app via TestFlight or the App Store.