Looking to build a Mac dev environment without paying the Apple hardware tax.
Are there technical, moral, legal issues where this is a bad idea?
All of the above but moral, that is up to you. AFAIK macOS uses some kind of signature to see if it's running on apple hardware. It has been cracked in the past and you should be able to find some images (vmware/virtualbox) out there. They're illegal, of course. I'm not an expert in the field: anyone with better/more infos, please integrate.
There are a bunch of (paid) services that give you access to macOS VMs, with graphics. It's an alternative to buy an actual pc, but they're not cheap.