> You can run as many virtual machines on your mac as you want
No, the EULA says:
> (iii) to install, use and run up to two (2) additional copies or instances of the Apple Software
within virtual operating system environments on each Mac Computer you own or control that is
already running the Apple Software, for purposes of: (a) software development; (b) testing during
software development; (c) using macOS Server; or (d) personal, non-commercial use.
Interesting. I was always under the impression that you can run a macOS VM as long as it is on Apple hardware. But this says "that is already running the Apple Software".
Does that mean Apple Hardware -> Linux -> macOS is not allowed? Or is it simply saying that all 3 copies must be on the same machine? So you can run Apple Hardware -> Linux -> macOS as your "primary copy" and two more macOS VMs on that same Apple Hardware?
IANAL, but this whole section of the Big Sur license is a bit of a mess to read and understand — for example, per section 2B(i), copies of the OS downloaded from the Mac App Store by individuals may only be used for "personal, non-commercial use", and downloaded from the MAS only on computers running older versions of the OS.
In other words, for an individual (vs. a "commercial enterprise or educational institution"), both of the following appear to violate the license:
(1) Downloading Big Sur from the Mac App Store using a machine running Big Sur itself, for any purpose: the virtualization section 2B(iii) expressly excludes the term "download" from the phrase "download, install, use and run", and, while the other section 2B(i) applicable to individuals does permit downloads, it only applies to computers running Catalina, Mojave, High Sierra, Sierra, El Capitan, Yosemite, Mavericks, Mountain Lion, or Lion.
(2) Using Big Sur for any commercial purpose, e.g., working from home as an employee, or non-personal purpose, e.g., producing flyers for a school bake sale.
No, the EULA says:
> (iii) to install, use and run up to two (2) additional copies or instances of the Apple Software within virtual operating system environments on each Mac Computer you own or control that is already running the Apple Software, for purposes of: (a) software development; (b) testing during software development; (c) using macOS Server; or (d) personal, non-commercial use.