Does Mask of Foresight target as per rule 352.10?

No, Mask of Foresight does not target.

According to the RiftJudge FAQ (ID 9418) and the Core Rules regarding targeting (Rule 355.10):

• Mask of Foresight does not use the word "target" in its ability text ("When a friendly unit attacks or defends alone, give it +1 might this turn.").
• As per Rule 355.10.c, effects that apply based on a trigger condition (like "When a friendly unit attacks or defends alone") do not target the unit that satisfies that condition.
• The ability automatically applies to the specific unit that triggered it at the moment the attack or defense was declared. It "snapshots" that unit, meaning it will grant the +1 might to that specific unit when the ability resolves, regardless of whether the battlefield state has changed since the trigger occurred.