In 2021 Blackberry, surprisingly, wrote this article about getting emulating the XNU kernel and getting it running on non-apple hardware, but its just a terminal:
https://blogs.blackberry.com/en/2021/05/strong-arming-with-m...
Someone would have to write something that can emulate/abstract the apple iGPU to get anywhere near a usable GUI - I'm no expert but I don't think this is going to happen anytime soon, so when Intel releases of MacOS stop happening apple hardware might be the only way to virtualize MacOS for a while