Market design.
They don't want to be in the server business, they don't want there to be third party VM providers running Mac farms selling oversubscribed giving underpowered disappointing VM experiences to users who will complain.
A bunch of folks want Apple to enter a market Apple doesn't want to enter into. They have tools available which would enable that market which they are kneecapping on purpose so that nobody unwillingly enters them into it. The "two VMs per unit hardware" has been in their license for at least a decade.
>The "two VMs per unit hardware" has been in their license for at least a decade.
I'd be pretty surprised if there isn't a workaround or hack for this.
Microsoft has had limits on some things like RDP on some versions of Windows, but there have always been ways to get around it.