By the way, I have (in the past) managed to run macOS on Vmware successfully, but one needs a pretty strong PC to make this work without having the fans lifting the PC off the groud.
Only if you're publishing.
With Apple I have to buy the PC from Apple at it's marked up price since no competition. So it is a fair point.
Why on earth would you want to develop Mac software without buying a Mac? This argument really does make no sense at all. It’s like complaining that if you want to drive Porsche, you have to buy a Porsche from Porsche. Er, yeah. That’s how that works.
Please quibble about renting and dealerships or something. Please. I dare you. I double dare you! I swear I won’t stop laughing for a week.
It would be more like a mechanic being required to buy his tools from Porsche to be able to work on a Porsche.
And it's good you bring this up, this too is a problem in the auto industry world. Car manufacturers are pulling these stunts and creating locks for their cars so only approved tools can be used with it.
To continue the analogy, it would be like buying an Epson printer and being force to use Epson ink. Or buying a house and being forced to buy your DIY suppliers from the real estate agent.
We can keep going with analogies all day.
macOS:
$800 Mac Mini (Apple's most affordable offering that runs macOS)
$90 Acer SB220Q Monitor
$FREE Xcode
Total: $890
Windows:
$200 Dell Inspiron 11 3000 (Most affordable Dell PC I could find being sold new)
$1200 One time payment for Visual Studio (but you don't get updates)
Total: $1400
So if have to both buy a computer and need a full featured IDE then Visual Studio's license wipes out any savings you get from avoiding the "Apple tax". It gets even worse if you want perpetual updates to Visual Studio which cost $800/year but come free with XCode.
This is counter to what I had expected beforehand myself, I expected the "Apple tax" to make the bar of entry much higher than PC development.
If, on the other hand, you can get by with a less advanced IDE or are developing in a non-proprietary language like Java, Python, or Scala the cost goes way down:
Cheapskate Option:
$200 Windows/Linux laptop
$FREE Eclipse/JetBrains CE IDE/Visual Studio Code
Total: $200
This is certainly more affordable than the $800 macOS alternative. Although one could debate whether the above mentioned IDEs are on equal footing with XCode/Visual Studio.
True it is all free except the whole having the purchase a 1000 dollar computer part.