Looking at their past actions, Apple will do everything, legally and technically, to prevent Microsoft or anyone else from "commoditizing" not only their hardware but also software. Yes you can build a hackintosh yourself, but if you try to sell it, Apple will intervene. Also, technically there is no problem with running macOS on VMware, but you need a patch like Unlocker specifically for that purpose. Their money comes from a high level of control, they won't give it away without a fight.