I am testing Odoo 16.3 and noticed that this field is no longer shown when managing a Product Category.
Where did it go? Is there another way to set the Inventory Valuation now?
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UPDATE:
Activate Automatic Accounting to see the field
ORIGINAL ANSWER:
We now control access to this via a new Group.
Technical / Stock Accounting Automatic is the new Group - add Users to this group for them to see the field.
When you review the XML that defines the way this field is added to the UI, you can see the External ID of the group needed for access:
The XML / External ID of the groups can be seen in Developer mode (as it can for any record in Odoo):
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