Using any sort of Linux container runtime on Mac requires a VM, since you can't otherwise get the Linux kernel features required. Docker Desktop and podman machine will both do the VM provisioning for you, and then you can use docker the container engine or podman to actually drive containers in the VM it gives you. So it effectively
can replace it because podman machine will provision a VM for you, but you can of course use any other VM provisioner you want. There is no need to have it coupled to the container engine.
It's worth noting if you have an M1 Mac, podman machine doesn't work on it yet. Docker Desktop does.
Of course, the easiest way to use containerization technology if that's what you want to do is just use Linux workstations and don't worry about needing a kernel virtualization layer between your workstation and your container engine at all.
Edit: Noting since sibling comments are discussing Windows and WSL that I'm talking specifically about replacing Docker Desktop on Mac because the article linked here is talking about using podman machine to replace Docker Desktop on Mac.