iptablesworks at the OSI layer 3, so it knows nothing whatsoever about MAC addresses.
In fact, it does have a mac module, which however contains only the further filter
--mac-source: this is because ethernet packets coming in do carry the MAC address of their source. However, such a MAC address does not exist for packets coming thru wifi, and it is not relevant to outgoing packets. The reference above states:
Note that this only makes sense for packets coming from an Ethernet device and entering the PREROUTING, FORWARD or INPUT chains.
ebtables, first of all it can be used only with Ethernet frames, because wifi frames miss one MAC addrees. Second, MAC source addresses, as I said above, do not exist in IP packets.
If you wanted to control ARP packets, you would find out quickly that there is an instruction
arp-mac-dst [!] address[/mask]
The (R)ARP MAC destination address specification
but, once again, this is becausethe ARP protocol does use MAC addresses, unlike the IP protocol.