Apple is not a software company, it's an electronic appliance company, like Samsung.
Of course, apple won't go after individuals who violate this provision. But is a cloud vendor or a CI vendor tried to pull that off, Apple would smash them.
The question whether or not a EULA is enforcable is only relevant for products you bought which have software preinstalled - it is often argued under First Sale (and similar) that the EULA isn't applicable.
[1] https://blogs.vmware.com/workstation/2020/05/vmware-workstat...
The only concern is the terms of the EULA so that's why the earlier poster says "for casual development"
There are a lot of guides online, including "one command" shell/powershell scripts that will automatically pull down the right files for you, and use the vmware/virtualbox api to create the vm automatically, and patch the bootloader to get Catalina or Big Sur loading, etc - if past experience is any indication, people probably already have Monterey beta loading fine already.
again, it's not a matter of "how" it's whether you (or Apple lawyers) care about the EULA.