What is this negative SEO tactic?

I noticed following spammy domain backlinks under my Google search console



But this domain is not indexed in Google at all



How do they do this? Does google count backlinks which are not indexed in google search at all?

Everybody has that kind of links. My site got 1000s of them. Basically they are showing 2 version of pages. 1 for search engine and one for normal users. When users click those links it will redirect to an affiliate site with a lot of fake social proof. Don't worry. It's normal

You can disavow them but only disavow them if you feel rankings are tanking