The example titled "GPS Signal Transmission, Acquisition and Tracking Using PlutoSDR" as detailed in the documentation, https://www.mathworks.com/help/satcom/ug/gps-receiver-acquisition-and-tracking-using-pluto-sdr.html illustrates how to use the ADALM-PLUTO radio to transmit and receive GPS signal. The simulation parameters can be adjusted to generate GPS waveform for transmission, and then perform acquisition and tracking at the receiver. The setup is mainly for testing purpose.
On the other hand, spoofing is a malicious attempt to transmit fake GPS signal to override authentic GPS signal which misleads the receiver about its actual location. While it is technically possible to use an SDR for spoofing, this example clearly doesn't do that and cannot be used for spoofing.
