There are a lot of different reasons a project would want something like this. In general though, I think the most common is CI and build automation. Currently, build automation for Mac requires doing some shady stuff with VMs, or renting or buying and maintaining a physical Mac. Being able to do everything on Linux vastly simplifies the infrastructure needed to support that.
Even if you're just writing standard native apps with Xcode, being able to build, test, and deploy your app every time you push to the production branch in your Gitlab/Github repo is valuable. With codesign on Linux, you can build that on top of a simple, ~5mb alpine linux container.
