Command line says:
J:\WS\Java test>javac Main.java -Xdiags:verbose
Main.java:11: error: method replaceAll in interface List<E> cannot be applied to given types;
        attributes.replaceAll((in) -> {
                             ^
  required: UnaryOperator<CAP#1>
  found: (in)->{ Li[...]ut; }
  reason: argument mismatch; bad return type in lambda expression
      List<String> cannot be converted to CAP#1
  where E is a type-variable:
    E extends Object declared in interface List
  where CAP#1 is a fresh type-variable:
    CAP#1 extends Collection<String> from capture of ? extends Collection<String>
1 error
i.e. the ? capture, might be a sub-type or sibling of List<String>, so it is unsafe to add a List<String> to a List<? extends Collection>. The ...extends Collection doesn't really matter here.
Possible solution:
List<? extends Collection<String>> attributes = new ArrayList<HashSet<String>>(nrAttributes);
...
List<List<String>> attribs2 = new ArrayList<>();
attributes.forEach((in) -> {
    List<String> out = new ArrayList<>();
    out.addAll(in);
    attribs2.add(out);
});
Or:
List<Collection<String>> attributes = new ArrayList<>(nrAttributes);        
...
attributes.replaceAll((in) -> {
    List<String> out = new ArrayList<>();
    out.addAll(in);
    return out;
});