I have raise a bug here - https://feedbackassistant.apple.com/feedback/15186202. Let's see, if we get any feedback from apple end or not.

Yes @rom_sch_elg you are correct. It is showing drivers in 18.1 beta release but in official release, this is a bug from Apple side I believe.

Hello, My application is using USB Transport - VendorID, when I tired to run the application from Xcode using driver development profiles, it is not allowing me to install the application on M2 17.1 OS and when I tried to run my app from M3 machine in any M1, M2 iPads, installation process fails. My entitlement is properly added and it is active for my team. I am stuck with USB Transport - VendorID for development profiles. Has anyone face this issue for the driver kit.