Install macOS Monterey_12.6.1.iso in VirtualBox on Window 11,
running Xcode 13.4.1 with iphone iOS 15.7.9 using USB Tethering Mode
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1-Download Monterey_12.6.1.iso from https://archive.org/download/macos_iso
2-Download  VirtualBox at https://www.virtualbox.org/wiki/Downloads
3-Install VirtualBox on window, clip the VirtualBox-7.0.12-159484-Win.exe
4-Download VirtualBox 7.0.12 Oracle VM VirtualBox Extension Pack
at https://www.virtualbox.org/wiki/Downloads
5-Open VirtualBox as Adminstrator, at Tools, right panel, 
click Extensions,click install then click Welcome for previous screen
6-Click New, install macOS,Monterey...
7-set Name,set,type(Mac OS X),version(Mac OS X(64-bit)) set processor as 1 CPU and memory as 2G, 
hard-disk, 80G, set display memory,128M, set USB as USB.3.0, set storage->click Empty->Choose a disk file
after the setup is done, open cmd.exe as Adminstrator on window 11,replace "macos Venture" to your VM VirutalBox name,
then run following command 
virtual box command for macos before start,
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cd "C:\Program Files\Oracle\VirtualBox\"
VBoxManage.exe modifyvm "macos Venture" --cpuidset 00000001 000106e5 00100800 0098e3fd bfebfbff
VBoxManage setextradata "macos Venture" "VBoxInternal/Devices/efi/0/Config/DmiSystemProduct" "iMac19,3"
VBoxManage setextradata "macos Venture" "VBoxInternal/Devices/efi/0/Config/DmiSystemVersion" "1.0"
VBoxManage setextradata "macos Venture" "VBoxInternal/Devices/efi/0/Config/DmiBoardProduct" "Iloveapple"
VBoxManage setextradata "macos Venture" "VBoxInternal/Devices/smc/0/Config/DeviceKey" "ourhardworkbythesewordsguardedpleasedontsteal(c)AppleComputerInc"
REM: it is different to those youtube tutorial, if my machine set to 0 that no key error
VBoxManage setextradata "macos Venture" "VBoxInternal/Devices/smc/0/Config/GetKeyFromRealSMC" 0 
VBoxManage setextradata "macos Venture" "VBoxInternal/TM/TSCMode" "RealTSCOffset"


8-Click start to install macOS
9-After macOS installation complete, on MacOS Safari, download Xcode 13.4.1
at https://developer.apple.com/download/more/
10-Download then unzip Xcode 13.4.1 by clicking the file link then Click Xcode.app
11-Open Xcode, create app for all platform, set name,team as personal,set iphone iOS version,set...etc,
12-Connect your phone to USB, enable USB Tethering mode on iphone after 
connect to internet with your SIM card,Settting->Personal Hospot->Allow Others to join
13- On Orcale VM VirtualBox window(File, Machine,View,Input,Device,Help), 
click Device->USB->Select Apple Inc, iPhone
14- Xcode, click window->click Device and Simulator, u will see your iphone
connected, click run your first apps project after select your iphone device
15-The apps is send to your iphone, on iphone,you need to trust the apps on your deivce by
Setting->General->VPN & Develper Management->enable for Trust Apple developer
16- Go to home screen on iphone, click your apps icon, it is done.
17- go to https://xcodereleases.com, check macOS version matching/compatibility to Xcode version
now, macOS(12.6.1) with Xcode 13.4.1 for iphone iOS, 15.7.9
for iphone iOS 16.7, u need to install macOS Sonoma with Xcode 14.3
18- Update VirtualBox just allow macOS Monterey or older version,for Sonoma macOS,
u need set a lot thing on BIOS setting such as disable Intel VT-D,
You can try to install Sonoma macOS in dual boot on notebook/PC.
https://www.youtube.com/watch?v=YWldvhIJd8o
If the notebook is using older BIOS, use USB 2.0(instead of USB 3.0) for dual boot 

Image below is macOS on VirturalBox at window 11 running Xcode(connect iphone using USB Tethering Mode) -------------------------------------------------------------------------------------------------------