In terms of "other people's computers" it seems to fit well. Nice to be able to build/CI test against macOS without having to provision and maintain apple hardware.
(Or if you're actually a corporation just buy a Mac.)
IMO their price gouging is ethically much worse than someone making a hackintosh and using it to enrich the MacOS software ecosystem.
And sued.
As an aside, in the script you link to is this line
> VBoxManage setextradata "${vm_name}" "VBoxInternal/Devices/smc/0/Config/DeviceKey" "ourhardworkbythesewordsguardedpleasedontsteal(c)AppleComputerInc"
I think that’s Apple’s way of reminding you about their rules regarding host machines.
Live by the walled garden die by the walled garden