Problem Statement
If your account has SharePoint Full Control permission to a list or library, you should normally be able to see DeliverPoint options in the item menu of selected items and folders, as shown below.
As of October 4, 2024, Microsoft has begun rolling out a new List experience which is preventing SPFx item extensions from appearing in SharePoint custom lists. This means that the DeliverPoint options shown above are missing. So far, this appears to only be affecting Targeted Release tenants, and it does not affect document libraries; we hope to have a fix from Microsoft before they push this out more generally.
Please see this GitHub issue for updates. We are in contact with Microsoft about this as an urgent issue, and we encourage you to upvote our post about this, to provide additional feedback to Microsoft.
Workaround
Until Microsoft fixes this issue, if you wish to report on permissions for individual items and folders, here is what you can do:
From the list or library command bar, select DeliverPoint. This opens the DeliverPoint console with the scope set to the current list. (Note that in the new List UI, if DeliverPoint is in the overflow menu, you might also see that the icon is oversized. This is an issue that we are working to address.)
Select to run a Discover Permissions (Advanced) report, and select the option to Include Folders and Items with Unique Permissions. You can also include the folders and items with Inherited Permissions if you wish, although this may take quite a long time if you have a large list.
After that report has run, you can locate the permissions item/s or folder/s you were interested in. If you select one of those rows in the report, the scope will become that folder or item, and you can perform permission management on that scope right from there.