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If you want to develop for iOS you have to use a Mac.

Technically not true. If you want to publish for iOS you have to use a Mac, and there's an exception to that (PhoneGap Build).

no, you don't. You can use a VM

You can’t legally run OS X under VM, unless the host is OS X on Apple’s hardware as well (and I think even that is only for server edition).

Do note that those laws don't apply to the entire world.