You can use a JSON Path query:
select distinct v.item #>> '{}'
from the_table t
cross join jsonb_array_elements(jsonb_path_query_array(t.attrs, '$.**.value')) as v(item);
The v.item #>> '{}'
is a trick to convert a scalar JSON value to text
(because casting it wouldn't work)
Alternatively you can use jsonb_each() twice:
select distinct v.value
from the_table t
cross join jsonb_each(t.attrs) as i(key, item)
cross join jsonb_each_text(i.item) as v(key, value)
where v.key = 'value'
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