Emulation won’t tell me there’s a performance issue on a 3060, or let me modify lighting in realtime in unreal editor. You wanna build seriously for pc, you need a PC.
What's "seriously"? If you just want to get a basic game running on pc, you can easily do so on a vm. Sure, if at some point you need some high-performance benchmarking or specialized tests, you need that hardware. But that's for specific types of games and even then at the end if the dev pipeline.
Whereas, if you target macs or iOS, you can't even start development before you have bought a mac.