Most scholars have said that making images was permitted for the previous nations and is not permitted to us.
This can be found in the Tafsirs of the related verse:
يعملون له ما يشاء من محاريب وتماثيل وجفان كالجواب وقدور راسيات
They made for him what he willed of elevated chambers, statues, bowls like reservoirs, and stationary kettles.
— Quran 34:13
Where we are told that the Jinn made statues for Suleman عليه السلام, here various exegetes have also made a brief reference to the act of Isa عليه السلام.
Note:- The english text is my personal translation. It may contain paraphrasing, mistakes and omissions.
قال النحاس : قال قوم عمل الصور جائز لهذه الآية ، ولما أخبر الله عز وجل عن المسيح
Nihas said: One group has considered making images to be permitted based on this verse and what Allah has informed us about Jesus.
...
فإن قيل : كيف استجاز الصور المنهي عنها ؟ قلنا : كان ذلك جائزا في شرعه ونسخ ذلك بشرعنا كما بينا ، والله أعلم . وعن أبي العالية : لم يكن اتخاذ الصور إذ ذاك محرما
If someone asks: "How could he permit them to make images which have been forbidden?" We would say: It was permitted in their shariah and it has been abrogated in our shariah. Allah knows best. And it is narrated from Abu al-Aalia: At that time it was not haram to make images.
— Tafsir al-Qurtubi
صوراً من نحاس وصُفْر وشبة وزجاج ورخام. وقيل: كانوا يصورون السباع والطيور. وقيل: كانوا يتخذون صور الملائكة والأنبياء والصالحين في المساجد ليراها الناس فيزدادوا عبادة، ولعلها كانت مباحة في شريعتهم، كما أن عيسى كان يتخذ صوراً من الطين فينفخ فيها فتكون طيراً بإذن الله
Images made from copper and brass and glass and marble. It is said that they made images of wild animals and birds. And it is said that the images of angels, prophets and righteous people were made in their masjids so that people would be inspired by them. In their shariah making images was permitted, as is also apparent from the story of Isa that he took an image of a bird made from clay and breathed into it and it would become a real bird by the permission of Allah.
— Tafsir al-Bagahwy
يدل على أن عمل التصاوير كان مباحا ، وهو محظور في شريعة النبي صلى الله عليه وسلم لما روي عنه أنه قال : لا يدخل الملائكة بيتا فيه صورة وقال : من صور صورة كلف يوم القيامة أن يحييها وإلا فالنار وقال : لعن الله المصورين
This verse gives evidence that at that time it was permitted to make images, however in the shariah of the Prophet Muhammad ﷺ, it is prohibited. It is narrated from him: Angels do not enter a house in which there are images [1] and he said: whoever makes an image will be commanded on the Day of Resurrection to breathe life into it [2] and he said: Allah's curse is on the image makers [3].
— Tafsir al-Jassas
There are various other examples of things that were permitted in the previous laws but are forbidden in ours or vice versa:
The prostration of respect (not worship) that is forbidden in our shariah but was performed by the angels and the parents of Joseph عليه السلام:
وإذ قلنا للملائكة اسجدوا لآدم فسجدوا إلا إبليس
And [mention] when We said to the angels, "Prostrate before Adam"; so they prostrated, except for Iblees.
— Quran 2:34
ورفع أبويه على العرش وخروا له سجدا
And he raised his parents upon the throne, and they bowed to him in prostration
— Quran 12:100
Observing the Sabbath was obligatory on the Bani Israel, although we are not required to observe it:
وقلنا لهم لا تعدوا في السبت وأخذنا منهم ميثاقا غليظا
We said to them, "Do not transgress on the sabbath", and We took from them a solemn covenant.
— Quran 4:154
Eating of animals with uncloven hooves (like camel) which was forbidden for the Jews but is permitted for us:
وعلى الذين هادوا حرمنا كل ذي ظفر ومن البقر والغنم حرمنا عليهم شحومهما إلا ما حملت ظهورهما أو الحوايا أو ما اختلط بعظم
And to those who are Jews We prohibited every animal of uncloven hoof; and of the cattle and the sheep We prohibited to them their fat, except what adheres to their backs or the entrails or what is joined with bone.
— Quran 6:146
In Prophet Jacob's (عليه السلام) shariah, the punishment for theft was enslavement of the thief to the victim (see Quran 12:75), whereas in our Shariah enslavement of a free Muslim is forbidden, and rather the punishment of theft is very different.