They would have to specify which hardware was supported, which would automatically give those suppliers a boost and Apple would lose the markup.
If they didn't specify supported systems, they'd have to support more hardware, which is a pain.
Instead they may considering offering cloud instances for running XCode etc. that they can rent out.
Of course a lot of low effort ports find their way into the App Store anyway, but if you compare how many of those iOS has vs how many Android has, the difference is staggering. On macOS the advantage is less clear since desktop platforms have throughly been colonized by Electron, but it still holds an advantage thanks to a bevy of small shop Mac exclusives.
Note that you'd have to user vt-d, in combination with vfio, not virtio. Vt-d allows for PCIe passthrough. VirtIO is a family of paravirtualized hardware like HDD controllers and network interfaces.
Besides the name-switchup, you're completely right.
https://wiki.libvirt.org/page/Virtio
https://software.intel.com/en-us/articles/intel-virtualizati...
Note: I own a couple of Mac Minis too, just for the license of course.
The harm is they will make less money than currently.