They used to do this and it almost led to the death of the company. I’m sure they’re quite hesitant to try again. Instead, you can look into the hackintosh project
They’re making money, now - they have no reason to license MacOS, and all the more reason not to.
Apple’s hardware/software combination is the reason a lot of us have stuck with them for so long. It’s quality control. No drivers to fuss with; just plug in and go.
That was back when Apple was primarily a desktop computer manufacturer. In any case, they could place restrictions on licensed clone makers to avoid cannibalizing sales of their more popular products (e.g., no laptops).