Just ran into this when trying to build v24.0rc1 from scratch on macOS 12.6 (two separate machines).
git clean -dfx
% ./autogen.sh
glibtoolize: error: One of these is required:
glibtoolize: gm4 gnum4 m4
glibtoolize: error: Please install GNU M4, or 'export M4=/path/to/gnu/m4'.
autoreconf: error: /usr/local/bin/glibtoolize failed with exit status: 1
There's no new dependency mentioned in build-osx.
Turns out I just had to reinstall the Xcode command line tools after the update to macOS 12.6 apparently silently nuked them. This shouldn't affect actually new users, because we tell them to install Xcode. See also #13601.