It is not a technical problem, but a legal one. It is that they do not want to expose themselves by violating agreements with Apple.

Do you want to be the genius that saved a few dollars on hardware with a Hackintosh only to get the company sued?

Exactly. If you don't care about Apple ToS, you can cross-compile on GNU/Linux just fine without ever touching macOS.

I hadn’t considered this at all mainly because I haven’t heard of apple taking legal actions against people promoting hackintosh related things and methods. Though I guess it could become a problem for a company.

It's only because most hackintoshers don't make money by selling them.

It also takes a lot of time to setup so hackintoshing will never gain mainstream numbers.

It's too time consuming and risky for a company.

There is a large rate of failure and larger fix times for issues, as well.

I forget if there’s a better way to describe it but usually if there’s going to be a failure, it’ll be at the beginning (unless you’re constantly updating software which does have some risk)

If it’s too risky I’d assume the company would have enough money to not have to resort to building hackintoshes

Of you are thinking of a hackintosh just to compile, then it would probably be easier to just virtualize it.

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