that is scenario. I would like to upload the sketch to attiny85 (using i.a AttinyCore or Diy Attiny). But in that sketch I would to use as a digital input (in input_pullup mode) PIN1(PB5) which is RESET. How can I do that? I know that what I'm going to achieve is will one-way ticket and I'm ok with that.
If you are going to use it as an input pin, you do not have to go down that alley. Usually you can use a few resistors to create a voltage divider and use the upper range of analogRead() to use it as such.
It only makes sense to 'brick' the Attiny if you are planning to use it as a 'weak' output-pin.