The problem with VMs is that it presents virtual hardware to the Guest OS and as such it is not apple hardware by definition. Besides that Apple has a restriction that your guest OS must run under an Apple host OS.
Note that there is an interesting side case with vSphere ESXi where the host OS is a hypervisor not an apple provided OS. This appears to be legal as VMware clearly supports it, if an only if vSphere runs on apple hardware, but I'm not sure how that fits in the EULA.
Note that there is an interesting side case with vSphere ESXi where the host OS is a hypervisor not an apple provided OS. This appears to be legal as VMware clearly supports it, if an only if vSphere runs on apple hardware, but I'm not sure how that fits in the EULA.