[dictum]

In those places, old Apple hardware isn't significantly cheaper than new hardware. You might get a 25% discount for a degraded experience (security updates may end in ~3 years) or buy much older hardware (e.g. 9 year old models) that cannot run current macOS and Xcode, etc.

And yes, a local PC can work out to lower prices due to specific tax arrangements, sourcing components straight from manufacturers and assembling them locally.

[scarface74]

So do you expect Apple to give away Mac OS if they did allow it to run on a VM or should they go back to charging $129 for the OS like they use to (and like MS still does)?

The current version of OS X runs on the 2012 Mac Mini. I see one on eBay for $145.