You can use Github Actions MacOs runners to build your app, so no pysical mac is needed to build and publish an app.
Sounds cool, but also like it would cause issues debugging apps if you can’t run your app as a user would.
That's true, but there are still some valid use cases like at work we have external companies creating and fixing apps for us and we deploy them independently with Github Actions.
In my free time I create Godot games with no iOS specific code, so 99% of the times what works on Android or Desktop also works on iOS. (Yes, once I has iOS specific problems with texture compression formats)