"In the following code sample, the containing img and is appropriately labeled by the caption paragraph. In this example the img element can be marked as presentation because the role and the text alternatives are provided by the containing element."
As I read that page, role="presentation" is intended to remove the natural semantics of a tag (e.g. have an <h2> be treated as a <div>), rather than to tell the user that there is nothing relevant to them in the given tag?
That said, the use of empty alt tags is generally discouraged and not even allowed together with the ARIA presentation role in most cases.
This decision of theirs will steer developers towards non-compliant/asemantic code. It's really stupid.
https://html.spec.whatwg.org/multipage/images.html#alt
https://w3c.github.io/aria/#presentation
https://w3c.github.io/aria-practices/#presentation_role