Pulldownit , the destruction plugin, is already available for Maya 2024, you can review latest features of PDI for Maya in this post:
Pulldownit 5.5 for Maya released
Maya 2024 itself brings a number of updates in animation, modeling and performance, and native support for Apple Silicon chips in Macos systems. This new version introduces a novel Graph Editor Sculpting feature, allowing to drag or smooth animation curves in brush-like style to make adjustments on the fly. In addition, animators con now display all skin weights values directly in the viewport and multiple Skin Clusters are supported. Besides the Time Slider has been redesigned for better handling of keys selection ranges and audio waves visulaization. Finally Autodesk claims of significant performance improvements, especially when playing back animation on complex rigs.
Regarding modeling, Retopology tool has got a number of updates,a new symmetry option allows to get the same exact topology at both sides of the model, and there is new options for preserving edges by angle or component tag, also user can now display both input mesh and retopologized one simultaneously, allowing to compare result and adjust areas visually and there is a new option to pre-check mesh during Retopologize to quickly identify and fix mesh issues.
An there is a new unsmooth option which lets you simplify a smoothed mesh, useful for creating low resolution versions of 3D models, although currently only works with meshes subdivided by the Catmull-Clark method.
The old good Make Live tool has got an useful improvement aswell, now It supports multiple objects, speeding up the drawing of splines or quads over existing geometry.
USD support introduces LookdevX, a new material editor for creating USD shaders inside Maya. It is independent of the classic Maya Hypershade tool therefore counts with its own editor, according to Autodesk it is intended to work seamlessly across multiple DCC tools in the pipeline.
In the simulation field Bifrost updates to version 2.7 introducing a new MPM solver able to simulate snow and high viscous matter like toothpaste, ketchup or ice-cream along with improved volume rendering in the viewport.
AntCgi review and test many of Maya 2024 new features in this nice video: