There still many unfixed files:
android/features/tab_ui/java/src/org/chromium/chrome/browser/tasks/tab_management/BraveIncognitoTabSwitcherPane.java
android/features/tab_ui/java/src/org/chromium/chrome/browser/tasks/tab_management/BraveTabGroupUiCoordinator.java
android/features/tab_ui/java/src/org/chromium/chrome/browser/tasks/tab_management/BraveTabSwitcherPaneBase.java
android/java/org/chromium/chrome/browser/bookmarks/BraveBookmarkManagerCoordinator.java
android/java/org/chromium/chrome/browser/bookmarks/BraveBookmarkManagerMediator.java
android/java/org/chromium/chrome/browser/bookmarks/BraveBookmarkToolbarCoordinator.java
android/java/org/chromium/chrome/browser/bookmarks/BraveBookmarkUtils.java
android/java/org/chromium/chrome/browser/customtabs/FullScreenCustomTabActivity.java
android/java/org/chromium/chrome/browser/customtabs/FullScreenCustomTabRootUiCoordinator.java
android/java/org/chromium/chrome/browser/firstrun/WelcomeOnboardingActivity.java
android/java/org/chromium/chrome/browser/settings/AppearancePreferences.java
android/java/org/chromium/chrome/browser/suggestions/tile/BraveMostVisitedTilesLayoutBase.java
android/java/org/chromium/chrome/browser/toolbar/BraveToolbarManager.java
android/java/org/chromium/chrome/browser/toolbar/bottom/BottomToolbarCoordinator.java
android/java/org/chromium/chrome/browser/toolbar/bottom/BraveBottomControlsCoordinator.java
android/java/org/chromium/chrome/browser/toolbar/top/BraveToolbarLayoutImpl.java
android/java/org/chromium/chrome/browser/toolbar/top/BraveTopToolbarCoordinator.java
browser/hub/internal/android/java/src/org/chromium/chrome/browser/hub/BraveHubManagerImpl.java
browser/hub/internal/android/java/src/org/chromium/chrome/browser/hub/BraveHubToolbarView.java
They are not fixed because they are waiting for the upstream's counterparts to be fixed.
See exclusions at _CheckAndroidNullAwayAnnotatedClasses at src/PRESUBMIT.py
Related Chromium issue:
https://issues.chromium.org/issues/389129271
Add @NullMarked to all .java Files