ACF Blocks allows WordPress site owners to control content visibility using PHP templates, enabling custom visibility rules based on user roles, devices, and more without complex coding. It overcomes limitations of native WordPress visibility options, such as lack of flexibility with custom fields and user behavior. Block Visibility offers a no-code solution for dynamic content, while ACF Blocks provides PHP-based control for sophisticated conditions, making it easier for developers to manage conditional content and enhance site functionality.
https://www.advancedcustomfields.com/blog/wordpress-conditional-content/