Amazon EKS Kubernetes versions has a short paragraph about feature gates:
Starting with Kubernetes 1.24, new beta APIs aren't enabled in clusters by default. By default, existing beta APIs and new versions of existing beta APIs continue to be enabled. Amazon EKS follows the same behavior as upstream Kubernetes 1.24. The feature gates that control new features for both new and existing API operations are enabled by default. This is in alignment with upstream Kubernetes. For more information, see KEP-3136: Beta APIs Are Off by Default on GitHub.
Since GracefulNodeShutdown (beta) was introduced in 1.21 with default value true
that would mean that at least from EKS 1.24 onwards GracefulNodeShutdown is enabled.