Other than the CPU architecture, not much will change wrt how software is typically distributed on macos. I believe that's the limiting factor for ROS 2 (and ROS 1 actually).
ROS 2 has support for OSX (it's a Tier 1 supported platform), but the UX is not consistent with Linux and Windows IIUC (I don't have a mac, so don't know).
Moving to ARM doesn't really change that. ARM64 is already supported (see Targeted Platforms in REP-2000), and "Apple Silicon" is really just that.
Homebrew is a bit of a mess though, and so are the other options. So from-source builds can be involved (to say the least). Conda might have a bigger impact, but I'm not sure what the status of the macos support is.
Do you have an update regarding this topic? Do you someone who was successfully get ROS2 to work on any apple silicon Mac?
I'd be keen to find out whether anyone has tested this!