Gradle 8.13 Daemon JVM auto-provisioning and foojay-toolchains

Daemon JVM auto-provisioning was introduced since Gradle 8.13: Gradle 8.13 Release Notes

Do we still need to use the plugin foojay-toolchains? Which is used to download the missing JDK if not installed locally.

Probably depends on what toolchains you use in your build.
If you use other toolchains than the one for the daemon JVM, you still might need to provision them.
And if you want to update the properties file for the daemon jvm, I think it is also used to get the URL to write to the properties file.