The next thing to check is what clusters are supported as client since that determines the functionality when bound. According to the Matter compliance document, only the OnOff cluster.
<feature>Does the device implement the on/off cluster as a server?</feature>
<support>false</support>
<feature>Does the device implement the on/off cluster as a client?</feature>
<support>true</support>
That means it can turn on or off something when bound, the behaviour will depend on how it’s implemented though but I guess we can assume it turns it on when smoke is detected.
Since a light implements the OnOff cluster too you can certainly test binding the sensor to a light, it won’t be any different than the examples here binding a light switch to a light.