I’ve never properly understood when you would need to use the ARIA presentation role. This is perhaps in part because it is often used inappropriately, for example in situations where aria-hidden would be more appropriate. However I think the penny has finally dropped.
It’s fairly nuanced stuff so I’ll forgive myself this time!
You might use role=presentation in JavaScript which progressively enhances a basic JS-independent HTML foundation into a more advanced JS-dependent experience. In such cases you might want to reuse the baseline HTML but remove semantics which are no longer appropriate.
As an example, Inclusive Components Tabbed Interfaces starts with a Table of Contents marked up as an unordered list of links. However in enhanced mode the links take on a new role as tabs in a tablist so role=presentation is applied to their containing <li> elements so that the tab list is announced appropriately and not as a plain list.