That's not my point. The point is there is no technical reason for requiring a Mac for, say, iOS development. I get that they don't want to straight-up port XCode to Windows or Linux, but nowadays you could run it as a cloud service. The price of admission for something like that would certainly be less than keeping up with Mac hardware. They don't do it because it runs counter to their business model.
(That would actually be a great thing to do, but 2020 reminded me hardly that we don't live in a fairytale)