>>abando+(OP)
Apple customers have bought both, even multiples of each, would be willing to pay a hefty premium (e.g. bundle hypervisor entitlement with iPad Pros that have more memory) -- but Apple continues to refuse.
With the recent court ruling that enables non-Apple payment channels, blocking VMs does not protect revenue, but it does hurt Apple customers who want iPads for a quick portable terminal, while using their Macs for extended work sessions.