This option will determine visibility on either render or the viewport
visibility. Same for modifer settings. So it will either evaluate the
depsgrah with DAG_EVAL_RENDER or DAG_EVAL_VIEWPORT.
This not only makes it more flexible, it is also a lot
clearer which visibility / modfier setting is taken into account (up
until now, this was always considered to be DAG_EVAL_RENDER)
This option was always present in the USD exporter, this just brings
Alembic in line with that.
ref. T89594
Maniphest Tasks: T89594
Differential Revision: https://developer.blender.org/D11820