OS X virtualization is well supported by Parallels if you're on a Mac and are willing to pay for software (it's a just a few clicks via the GUI to set up and they offer a trial). I haven't tried it under windows, but it's still eminently possible.
Eg https://kb.parallels.com/en/125105 and https://osxdaily.com/2021/07/15/how-install-macos-virtualbox...
You can run macOS under VMWare Workstation Player on Linux using an unlocker. If you combine it with a serial from an actual mac you own, but no longer use, you can get iMessage working also.
Testing Windows stuff on an M1 Mac with Parallels doesn't work very well today (I have hope that we'll get there soon). Windows VMs work a lot better on my Ubuntu desktop, but a lot of our dev tools have mostly macOS users, so getting them to work with Ubuntu takes a bit of massaging at times. macOS is hard / unsupported to virtualize, so I basically have to use macOS when developing macOS software.
If we could run macOS as a VM, I'd choose Ubuntu / Pop!_OS for most things.