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You can already do this, but the Apple’s EULA forbids Mac OS running (virtually or otherwise) on non-Apple hardware.
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So what? The EULA can say whatever it wants.
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Today you can run macOS and current Xcode in kvm/qemu on any modern amd64 server. Next macOS will be arm only and likely DRM’d up the wazoo.

https://github.com/kholia/OSX-KVM

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