Cyberpunk 2077

If you are looking to get it over and done with easily, there is a location in Watson where you can hide behind a box and hack a TV to attract some thugs, which can be repeated constantly.

Fast Travel to 'Pershing St' this is in Northside Watson. from there walk south underneath the building and in a side alleyway you will see three thugs watching TV which can hacked.

You can get this achievement within the first hour of gameplay. When you unlock the tutorial, you run through the Hacking portion. If you want a quick (quicker than normal story progression) way of doing this, just keep replaying the Hacking portion.

If you fully complete the tutorial, you have to mop up the remaining successions through normal play. DONT LEAVE THE TUTORIAL WITHOUT BEING SATISFIED WITH YOUR PROGRESS.

My tracking bar went up 3% with each run, but it also gave me a fair amount of XP for my stealth skills, which is needed for another achievement (max one skill). Replaying the tutorial is incredibly boring (at least to me) but it’s a faster and sure fire way to get the achievement.

If you downvote, let me know what I can do to make it better!

EDIT: As I forgot to mention when I made the post, I had to play the hacking tutorial all the way through for my progress bar to increase.

By far the best spot to achieve this is right here: In the southwest corner of The Glen, northeast of the fast travel point labelled "Metro: Glen South," and west, slightly south of "Velentino Alley." The area you want is beneath the intersecting overpass.

There is a large, open alley here with a massive skull mural and a cluster of thugs, surrounded by at least SIX hackable devices if not more. If you stand on the shipping container looking right at the skull you can overlook the area and hack each device one by one in a loop, all will count toward the achievement.

This will unlock the achievement very rapidly, don't bother grinding it in the tutorial.

I think the guides have been making more out of this than needed. You don't need a special spot to do it in. I picked the nearest set of enemies I could find and did it in minutes once I understood the requiements.
And understanding the requiements is half the battle here. I haven't seen much explaining the actual requirements, as the achievement text doesn't explain it well.

Clarification 1
You must use Distract Enemies 30 times IN A ROW without being detected. I can't confirm if this means not being partially spotted, but suspect you can't, to be safe, do the 30 from a distance and don't let anyone see you at all.
Your unlocked achievement will likely show a percentage in the Xbox menu, this is the highest streak of Distract Enemies you have attained to date, you need to do 30 all in one go, it is not cumulative.

Clarification 2
An enemy must be near the distraction. You must do the distraction near a character with a red icon over their head and vision cone on the mini map. Doing it around civilians won't cut it.

Tip
Did you know you can zoom when scanning? When you hold to scan, look away from any hackable device, and press a few times. (if you are pointed at a hackable object, it won't work, look at the sky or ground to zoom then point where you need)
Doing this means you can do the distract enemies hack from very far away, making detection less likely.

Method
To use Distract Enemies, find a spot with some bad guys. The baseball bat (assault in progress) icons on your map are good places to look, as they will likely have some hackable objects littered about.
Find yourself a distant hiding place with a good view of the area.
Hold to scan, zoom in with if need be, and find a hackable object. They will usually have a green texture over them when scanning and have a red icon. The common objects that can distract enemies are vending machines, TV screens, and light rigs. You should get a list of hacks available, choose distract enemies if available.
Over time, most things can be hacked multiple times, just wait and hack things as many times as you need, just stay out of view, you can duck behind cover once the hack is set off to be sure.

If you are following the main storyline, right after leaving Tom's Diner after speaking with Takemura, I found 3 Tyger Claw members around a TV screen at a food stand. Climbed up on top of another neighboring stand and was able to get all 30 in about 20 minutes.