They literally don't care. To them, either it's 1999 and your Macs should all be on desks at your physical office that you definitely have, or, you can "just" use Xcode Cloud[1], which is definitely fully featured and surely addresses the only possible 'headless' use case.

Plus, since the desperate are willing to do crazy-looking things like this, bulk-buying $6,000 premium laptops with batteries and screens, at enormous margins, Apple is even more incentivized to keep (not) doing exactly what it's (not) doing.

[1] https://developer.apple.com/xcode-cloud/