I think you’re responding to a strawman rather than my comment, which was in a thread about developing for Macs being difficult on non-Apple hardware because they can’t run macOS and the “solution” being buying Apple hardware and not running macOS on it.

The ideal case isn't running OS X, it's for (Apple to allow) Windows (or Linux) to output OS X builds. Switching to OS X doesn't solve that. A quick read of Apple's license would imply that's prohibited, thus it's a clever bit of rules lawyering to suss out that Apple's license doesn't require that their software be running on bare-metal on OS X, just Apple hardware. This means it's possible to output OS X builds while not running OS X, in limited cases with the proper configuration.