what do you mean by “In the sGTM container of the destination site”? That makes no sense as sGTM is a server
The example in the article uses two different sGTMs. However, this does not significantly affect the configuration.
in this screenshot, for domain B (stape.dev), what kind of trigger do I need so cookies get restored on domain B?
You can use a trigger based on whether page_location contains the _gl parameter. It is used when navigating between cross-domains if this is configured in GA4.
on domain B in web GTM, do I need any specific Tag or script to make the restoring happening?
you need to fire Cookie Restore tag
Extra question: Do I need web GTM on domain B or can I achieve this with a Google Tag / GA4 tag only (with server_container_url)
You need GTM-sGTM as cookies will be restored based on request that sends to sGTM and on that request ReStore tag should grab cookies based on user id (_ga cookie in example) and send it on response header of init request