As far as I know there is no hardware accelerated ray-tracing for ProRender on macOS, but maybe I’m wrong.
Note that there is an experimental MetalRT option in the preferences, to use Metal’s own ray-tracing code. If hardware acceleration gets added it would be through this, but as far as I know it does not exist right now.
We haven’t noticed that in our benchmarks, but feel free to post stats in the dedicated feedback topic: