Apple is not a software company, it's an electronic appliance company, like Samsung.
Of course, apple won't go after individuals who violate this provision. But is a cloud vendor or a CI vendor tried to pull that off, Apple would smash them.
[1] https://blogs.vmware.com/workstation/2020/05/vmware-workstat...
The only concern is the terms of the EULA so that's why the earlier poster says "for casual development"
There are a lot of guides online, including "one command" shell/powershell scripts that will automatically pull down the right files for you, and use the vmware/virtualbox api to create the vm automatically, and patch the bootloader to get Catalina or Big Sur loading, etc - if past experience is any indication, people probably already have Monterey beta loading fine already.
again, it's not a matter of "how" it's whether you (or Apple lawyers) care about the EULA.
https://www.youtube.com/watch?v=juCz2ZzNOAY
Believe me now is so damn easy that it's funny. Now you have a lot of tools to load kexts and configurations. In the old days we loaded kexts manually:)
I built an 11th-gen Rocket Lake 128GB Hackintosh with Thunderbolt Display support+2 LED Cinema Display recently and it's been great. Thunderbolt 3 support on a Hackintosh has been nice. Just hoping for Thunderbolt 4/Maple Ridge drivers/11th-gen iGPU drivers if ever.
In general, there's a pretty good second hand market for macminis, and if you shop around you can probably get something usable for under $350 shipped.