Apple could either create a 2U rack hardware and support Linux (and I mean Apple supporting it, not hobbysts), or have a build of Darwin headless that could run on that hardware. But in the later case, we probably wouldn't have much software available (though I am sure people would eventually starting porting software to it, there is already MacPorts and Homebrew and I am sure they could be adapted to eventually run in that platform).
But Apple is also not interested in that market, so this will probably never happen.