There have been lots of folk requesting that Microsoft bring the Developer tab to PowerPoint but for now, the request has been turned down. In the Microsoft 365 Mac version of PowerPoint, there’s no such option. Similarly, to access the developer tab in Excel on a Mac you have to turn it on under Excel / Preferences / View as you can see at the bottom of this window: On a Windows PC in PowerPoint this tab is not visible by default, you have to go to the customisation settings to turn it on via File / Options / Customize Ribbon. The developer tab allows you to run macros in a file and develop them yourself.
Move over to the Mac and you’ll be able to turn on the Mac Developer tab for both Excel and Word but it simply doesn’t exist for PowerPoint. If you’ve ever run or written a macro for PowerPoint, Excel or Word on a Windows PC you’ll probably be familiar with the Developer tab.