The standard assumption up to now has been that applications that don't have a specific apparmor profile run in the "unconfined" profile, which essentially doesn't forbid anything. However, in 24.04, everything using unprivileged namespaces automatically ends up in the "unprivileged_userns" profile, which does add rules. Disabling this profile doesn't work, because that seems to block use of unprivileged namespaces completely.
What does work is to create a specifc apparmor profile for guix, that is really unconfined and allows user namespaces:
Create a file /etc/apparmor.d/guix
:
abi <abi/4.0>,
include <tunables/global>
profile guix /usr/bin/guix flags=(unconfined) {