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To add to this, they recently published a video showing how they provision and manage their macOS runners: https://www.youtube.com/watch?v=I2J2MzKjcqY

I'm sure legality depends on jurisdiction, too. If you acquired the software legally and you need to keep it running in a VM, I'm sure it's legal at least in some places.

But yeah, just drive-by-downloading MacOS to your Windows box it is probably not quite on the up and up.

Or get one from Hetzner (there's one in the server finder right now for 64/month).