$ jq '[to_entries[]|{"key":.value.attributes.name,"value":.key}]|from_entries' fruit_ip.txt
{
  "David's apple": "192.168.144.52",
  "David's banana": "192.168.144.40"
}

$ jq '[.[]|{(.attributes.name):.ipAddress}]|add' fruit_ip.txt
{
  "David's apple": "192.168.144.52",
  "David's banana": "192.168.144.40"
}

$ jq -r "to_entries|map(\"\(.value.attributes.name) = \(.key)\")|.[]" fruit_ip.txt
David's apple = 192.168.144.52
David's banana = 192.168.144.40