JSFiddle - React, Tailwind, and code Playground
HTML
<select id="01" class="select" name="niche">
<option class="id_option_value_001" value="001">001</option>
<option class="id_option_value_002" value="002">002</option>
<option class="id_option_value_003" value="003">003</option>
</select>
<select id="02" class="select" name="niche">
<option class="id_option_value_001" value="001">001</option>
<option class="id_option_value_002" value="002">002</option>
<option class="id_option_value_003" value="003">003</option>
</select>
JavaScript
var has_niche = '001,003';
var tab_niche=has_niche.split(",");
$.each(tab_niche, function(idx, valeur){
$("option[value='"+valeur+"']").attr('disabled','disabled')})