There have been threads like https://apple.stackexchange.com/questions/107324/is-installing-mavericks-on-hackintosh-legal with some user's commentary amounting to "I purchased 4 iPhones! I'm entitled!"
So far as I can tell, none of the options discussed consider buying a Mac to pay Apple for the hardware one would use an OS on. It was always building a hackintosh in lieu of buying a Mac.
Is deliberately purchasing a Mac and not using it before installing a hackintosh something different and possibly covered by fair use or other doctrine? Or is it still a matter of "You might easily get away with it, but you have Apple's legally backed strong disapproval and the bit about not running on any hardware but Apple?" still the basic picture?