I don't think that working with proprietary piece of code which is not even allowed to be used for anything but proprietary virtualization.framework is very interesting for those who can pull that kind of implementation.

Theoretically: why not? Kernel is not something drastically different from userspace. Sure, some rules are different, but I don't think that it's completely impossible to adapt Rosetta to the kernel.

But practically: I doubt it. qemu is not supporting even ordinary Rosetta, last time I checked, despite that fact that it should be pretty trivial to implement.