Developer tag located in Configuration > Advanced > Developer is missing if the user role has not "All" permissions. For example if the user role has "Custom" permissions but you select all except managing admin accounts, then you cannot see Developer and Advanced tag (only Admin and System).
I work with the following setup
Super Admin -> 1 Only acc to manage permissions to manage admin user roles and admin users. It has only permissions to do this stuff. Used in special situations by in house staff.
Administrators -> The top administrators. You have permissions to do anything except managing admin accounts and roles.
It's easier to prevent any kind of XSS hijack sessions damage, as we can give access to third developers mates.
I created a role with "All" permissions and then I can see again Developer and Advanced tabs.