Can I make PCB panel with PCBs with defined assembly variants in Altium designer?
This isn’t a layout thing, it’s a schematic and Bill of Material (BOM) issue.
You can have variants of the schematic that differ in BOM configuration yet refer to the same PCB artwork. The PCB itself should be common to all the BOM variants. Just make sure you make no connection or footprint changes that would affect the net list.
Typically what you do is indicate no-load components on the variants with some kind of notation such as ‘DNI’ (do not install) appended to the device name. You then post-process your generated BOM to prune away the unloaded parts.
It’s also possible to do no-load as an attribute of its own, but this is less clear on the schematic and requires that you pick up that attribute when you make the BOM. This is actually more work than using a modified device name.