Hello

I cannot make what you ask because the redistribution of the iOS SDK is not allowed by Apple. Moreover, the Xcode EULA states that it can only be installed on an "Apple-branded computer". To comply with the law (in countries where this is appliable, because for example in France this would be deemed an "abusive clause") I have to ensure two things : primo, that this toolchain does not include parts of Xcode, and secundo, that its designated audience be the people who want to develop on Windows on their "Apple-branded computer" (be it in a VM, or through boot camp) for what I suppose could be personal convenience reasons.

If you can't use your Mac to obtain these files (for example, the Mac's hard disk is full), you can temporarily rent access to a Mac in the cloud that will allow you to do that maybe. Please read this: https://www.pmbaty.com/iosbuildenv/help/thread.php?path=Problem%20solving/&file=can-t-use-your-mac-to-extract-the-ios-sdk

:: @Pierre-Marie Baty added on 04 Jun ’24 · 11:18

*edit* if the question is "why is an iOS SDK necessary to develop for iOS ?" instead then it's a rather rhetorical one. The iOS SDK describes all the APIs that the iOS operating system exposes to apps. Creating a simple "hello world" terminal app in iOS is not hard: the executable format is known, the iOS kernel is very similar to the well-studied macOS kernel, the loader is the same... But when it comes to talking with the graphics layer, the user interface bindings (UIKit), and/or the various embedded devices that an iOS phone contains, that's another story. So Apple provides an SDK for that. Technically, and strictly speaking, one could come up, through immense effort and no less immense testing, come up with an equivalent substitute of these files, obtained through painful reverse engineering, trial and error. But this would be way beyond any reasonable effort, and considering that the iOS ecosystem is an ever-evolving platform, require resources that I don't have. Hence why the iOS SDK is necessary.