Except that it's actually in direct contrast with Android development, where the tools are available, for actually free, for Windows, Linux, and Mac. And the developer account is a one time $25.

My personal situation: I wanted to add an iOS client for the game I've been developing in Flutter. I did not have a mac or an iphone already. Fortunately, I've been able to borrow them for builds and occasional testing. But, that's obviously not optimal, and there's zero good reason that Apple couldn't provide their build tools for other platforms. Instead, they leverage their monopoly on the app store to force hardware sales to developers.