Xcode 26 on macOS Sequoia isn't showing it on my side either. Asking myself if it requires either macOS Tahoe and/or if it is region locked to US for this first beta...

Hello, this is indeed a bug. See below: When the Base SDK Build Setting is set to iOS, the “Any visionOS Device” run destination will incorrectly display as “Any visionOS Device (Designed for iPad)” and will build using the iOS SDK. (112633577) (FB12695059) Workaround: Change the Base SDK Build Setting to visionOS to use the “Any visionOS Device” run destination (FB12695059) Xcode 15.2 Release Notes