Once you got it working (signing keys etc.), you may be able to use github actions to build and publish your stuff without having a mac present. Unfortunately it won't work forever, so probably it is the easiest way to buy a mac.
[1]: https://www.nicksherlock.com/2022/10/installing-macos-13-ven...
Even side-loading an app for a short time for testing requires the app to be digitally signed.
Publishing to the App Store means the app is digitally signed by a valid Apple Developer account and that the app has been reviewed to meet the App Store requirements and guidelines.
Depending on what type of features/entitlement your app needs, it might be worth virtualizing it, buying a cheap/used Mac, or renting a Mac in the cloud for *testing*, but you don't need one to write, test, or submit it to the App Store.
You don't technically need an iPhone either, you can assign others to test in TestFlight.
Unfortunately you will need the $100USD/year membership vs Google's one-time $25, but ya gotta pay to play!