The developer options of Android Nougat are the same of Android Marshmallow? Or are there new options?
Available options doesn't strictly depend on Android displayed version and will vary by installed systems.
The source of the system is the changing factor.
I didn't make an exact comparison between the developer options of both Android versions. But as far as I can see by just looking at them on my phones (Stock, Android 6-7), they look exactly the same.