Note that this project currently provides only x86-64 Docker images, and not for aarch64.
In 2021 Blackberry, surprisingly, wrote this article about getting emulating the XNU kernel and getting it running on non-apple hardware, but its just a terminal:
https://blogs.blackberry.com/en/2021/05/strong-arming-with-m...
Someone would have to write something that can emulate/abstract the apple iGPU to get anywhere near a usable GUI - I'm no expert but I don't think this is going to happen anytime soon, so when Intel releases of MacOS stop happening apple hardware might be the only way to virtualize MacOS for a while
I'm not familiar with what Apple's GPU architecture on its ARM SoCs looks like, but wouldn't a framebuffer be sufficient? Or does ARM macOS have absolutely no software rendering fallback and relies on the GPU to handle all of it?
I know that regular amd64 macOS runs fine without GPU acceleration in a VM (like what is shown here), and arm64 Windows likewise with an emulated EFI framebuffer in QEMU on an amd64 host (it's bloody slow, being 100% emulated, but it works well enough to play around with.)