While they may not embrace virtualization, they certainly don’t stop people from doing it. If they wanted to, they could disable the Intel VMX instructions, but VM programs on macOS clearly show that they don’t.

As for Hackintoshes, that’s just because Apple doesn’t have a financial incentive to write drivers for hardware that isn’t their own; They make money from the hardware, not software (macOS is actually free and has been for a few years). You’re free to buy compatible hardware or write your own drivers. In fact, many do write drivers for incompatible hardware; That’s how the Hackintosh hardware selection grows.