A custom ACF Location to be able to check if a post or custom post type (CPT) has a specific taxonomy term (supports categories). You can remove the namespace bit if you like.

PostHasTerm.php

<?php

namespace App;

class PostHasTerm extends \ACF_Location
{
    public function initialize()
    {
        $this->name = 'post_has_term';
        $this->label = __('Post Has Term');
        $this->category = 'post';
        $this->public = true;
        $this->object_type = 'post';
    }

    public function match($rule, $screen, $field_group)
    {
        $rule_parts = explode('__', $rule['value']);
        if (count($rule_parts) !== 2) {
            throw new \Error("post_has_term location value formatted incorrectly. Should be: {taxonomy_slug}__{term_slug}");
        }
        $tax_slug = $rule_parts[0];
        $term_slug = $rule_parts[1];
        $post = get_post($screen['post_id']);

        if (has_term($term_slug, $tax_slug, $post)) {
            return true;
        }

        return false;
    }

    // phpcs:ignore
    public function get_values($rule)
    {
        $terms = [];
        array_map(
            function ($tax) use (&$terms) {
                $tax = get_taxonomy($tax);
                foreach (get_terms($tax->name) as $this_term) {
                    $terms["{$tax->name}__{$this_term->slug}"] = "{$tax->label} / {$this_term->name}";
                }
            },
            get_taxonomies()
        );

        return $terms;
    }
}

acf_register_location_type(__NAMESPACE__ . '\\PostHasTerm');