The pricing makes this pointless for small businesses. $1/hour and minimum tenancy of 24 hours means each time you're updating your app you're spending $26. After 25 app updates you could own a brand new Mac Mini (assuming you never need to spend an extra day testing). Buying a used Mac makes even more sense.
MacStadium also already rents out Mac Minis starting at $59/mo.
I think the Amazon offering only makes sense for big corporations where (1) IT doesn't want to support macOS/exotic hardware on their network (2) it's easier to just charge to your your existing AWS billing than get a hardware purchase approved by your boss