I do not believe that God has opinions, because an opinion is a view or judgment formed about something, not necessarily based on fact or knowledge. Since God is all-knowing God knows everything so God has knowledge about everything, not opinions.
I believe the Laws reveal the Will of God, and are based upon the knowledge and wisdom of God.
Attitudes are what people have. God is not a person so God does not have an attitude.
attitude: a settled way of thinking or feeling about someone or something, typically one that is reflected in a person's behavior.
https://www.google.com/search?client=firefox-b-1-d&q=what+is+an+attitude
They are based upon what I believe about the nature of God and God's attributes, they are not assertions.
I believe that only humans have opinions and attitudes, and since humans are not all-knowing their opinions and attitudes vary from person to person.
I do not think that God has opinions or attitudes. Since God already knows the truth about everything by virtue of being all-knowing and all-wise, God does not need to form an opinion, and since God is not a person God does not have an attitude.
Anyway, that is how I see it.