I have not had time to look into this workflow, but did look at a number of web pages on TwinMotion and 2 recent versions of DataSmith Exporter, and some forum posts expressing concern on the limited support of quirks encountered with Sketchup Binary *.SKP file format.
The replies to forum posts show a consistently polite interest in helping, but more in the form of intent to provide further compatibility in the future when the TwinMotion and DataSmith feature set is expanded.
It seems that the developer wants to become a more widely used platform to attract more ArchViz and Unreal Engine users.
Generally speaking, documentation was limited, although when renders are made, they are good quality compared to other renderers.
I did not see any examples of content that made extensive use of PBR textured content that will respond and render dynamically - and differently- with changes in global illumination, where the 3D models and rendered textures were exported for a sim platform.
IIUC, an inherent practice in the workflow due to how Unreal Engine works, is a fallback to lower resolution "baked" static renders rather than output of PBR textured content that will respond to- and render- dynamically and differently- with changes in global illumination.
That works OK for architectural visualization (aka "ArchViz") which typically only uses a number of static "scenes" for clients.
And use of 3D models textured with textures derived from "baked" static renders is the best possible in prior versions of FS2Kx / P3D.
But MSFS 2020 and 1024 are both intended to use PBR textured content that will respond and render dynamically- and differently- with changes in global illumination.
So, this workflow may have a future, but IMHO, it is in an early phase of development, and may already be eclipsed by other products.
That is as far as I had time to see on an initial cursory scan of the above products and related Unreal Engine platform in question.
I hope this info might prove useful.
BTW: Have you considered using "Materialize" to create PBR textures compatible with (1) method MSFS SDK uses for 3D models ?
PS: TwinMotion can import *.SKP files directly, so DataSmith plugin may not be required, and Sketchup Make 2017 free may be used ?
Justin Geis' video outputs an ArchViz image from a Sketchup model processed by TwinMotion, but says the free license version requires that one make all edits in Sketchup and re-import / re-process the 3D model afterwards in TwinMotion:
GaryGB