I haven’t looked at this iteration yet, but I had a CoinBase debit card about 4 years ago before it was pulled from the US Market. At that time it was pulling direct from my BTC wallet balance, no need to load it specifically or convert to USD or equivalent stable coin beforehand. The biggest downside is that it technically then creates a taxable event with every swipe!
RE: Revisiting the Coinbase Debit VISA card