Practically speaking, they’d at minimum have to beef up the internal Yellow Box descendant they’d been previously using to make Safari and iTunes run on Windows (essentially porting large chunks of macOS to Windows) to be able to support Xcode, or following the direction of their more recent iCloud, Music, and TV apps write a WinUI-based version of Xcode for Windows paired with an all new iOS Emulator from scratch.
It’d be a huge investment with returns that are unclear at best.
The Safari version was considerably more complete and included the entire text rendering system as well as several era-appropriate Aqua UI widgets. It feels very much like a Mac app.
The iTunes version seems much more trimmed down, using Windows text rendering and win32 widgets in place of Cocoa/Aqua in most places. Accordingly, it feels more Windows-like.
It might be interesting to try to build a toy app against the Safari version just for kicks.