I have a macOS VM under VMWare running on Windows. It wasn't that difficult, found some guides online by googling obvious search words. The only thing I haven't gotten to work yet is the App Store, but I saw a guide for that, just haven't done it yet. You won't get graphics acceleration btw, but CPU performance is fine.

I believe the trickiest bit was running a macOS serial generation app and copying that value into the VM settings.

(I've purchased plenty of Macs over the years so pls Apple, this is just for dev purposes!)