You won’t only need a MacOS device but also an iOS device:
Once you get to step 7: Add Your Provisioning Profile and Signing Certificate to Unreal Editor. You’ll find out that to do that you need an actual physical iOS device.
Because Apple wants more money. That’s $1000 out of your pocket at best if you’re buying used devices for development: $600 Mac machine, $99 for the Apple Developer account, $300 for the phone.
Meanwhile, on Windows: build for Windows, Linux, Android all without leaving your Windows machine and no need to register anywhere or send anyone money. Install Linux on Windows, install Android emulator and then just install and test your game for Windows, Linux and Android all without leaving your workstation.