The argument about needing Mac hardware is only slightly stronger, but again if you’re serious about the Apple market, you’ll find a way to get some kind of hardware at a price point that works for you. Unfortunately some developers think that price should be $0, perhaps simply spoiled by the idea that building software is some noble pursuit that should always have no costs associated with it, only pure profit. Nevermind that the true biggest cost is the ever increasing amount of time that must be spent writing and maintaining code, which can easily run in to the tens of thousands of dollars if you go by the average developers salaried rate.
It doesn't matter how much money you give Apple, because if they don't like your app, then you can't distribute it without macOS treating it likes it's radioactive.
To me, it seems like Apple doesn't really care about its customers when it doesn't let them run the software of their choosing with ease.
Meanwhile, Apple wants you to have a Mac, pay $100 a year for the privilege of being able to submit apps to their review process.
The end result is the user is misled by macOS into thinking that the software they want to use is either broken or malicious, and they are left being unable to use their computer in a way that Apple doesn't like.
$100 is a barrier to entry for someone who is distributing software that they give away for free. It's not a high-bar but it's still a bar. If that software would otherwise work except for the fact you didn't pay Apple, it's kind of shitty.
(I suppose there’s an argument for making VMs available for development like Microsoft does [1] not aware of a comparable offering from Apple.)
[1]: https://developer.microsoft.com/en-us/windows/downloads/virt...
You don't _need_ a Windows or Android device. The Android sdk provides the Android emulator, ms has their vm images, and for a cross platform oss tool, you can often get away with just cross compiling and user bug reports for Windows.
You may want a physical device for testing, but this is different to Apple's physical hardware _requirement_.