Is it your view that Apple has an ethical responsibility to ship cross-compilation build tools for Linux? (Is that because it's unethical to ship a closed-source operating system with a closed-source build tool?)
I have worked on an open source game, we cross compile for macOS on Linux without any Apple hardware.
As far as I understand - or have been told, this violates some Apple license terms.
For example, does your open-source game notarize your macOS builds? It's easy in Xcode, PITA on Linux, and if you don't, your game is difficult to launch on macOS 10.15 Catalina.
If you know the right people, you can get access to complete toolchains built in secret for compiling iOS apps on Linux. It's a lot of engineering work but not technically impossible. But it's all very hush-hush because going up against Apple in court is terrifying.
macOS's license terms forbid running it on non-Apple hardware (even in a VM), and Xcode's license terms only permit running it on macOS, but people can and do compile iOS and macOS builds on open-source operating systems in a purely open-source reverse-engineered stack.
It's just more practical to use a Mac for CI than it is to reverse-engineer the iOS toolchain.
As I said, you've got to know the right people to get access to the stuff I'm talking about. (There are also other conditions, such as you can't be a current or former Apple employee.)
Whether they would have or not is beside my point. The app marketplace for Apple's platforms is inextricably tied to their technology. A restaurant and a hotel don't have the same relationship with the platform that a macOS or iOS app do.