For macOS Big Sur
softwareupdate --fetch-full-installer --full-installer-version 11.3
Replacing the version will download the version - e.g. Catalina has version 10.15.3
hdiutil create -o /tmp/BigSur -size 12500m -volname BigSur -layout SPUD -fs HFS+J
hdiutil attach /tmp/BigSur.dmg -noverify -mountpoint /Volumes/BigSur
sudo /Applications/Install\ macOS\ Big\ Sur/Contents/Resources/createinstallmedia --volume /Volumes/BigSur --nointeraction
hdiutil detach /Volumes/BigSur/
hdiutil convert /tmp/BigSur.dmg -format UDTO -o ~/Desktop/BigSur.cdr
mv ~/Desktop/BigSur.cdr.dmg ~/Desktop/BigSur.iso
VBoxInternal/Devices/efi/0/Config/DmiSystemProduct" "MacBookPro11,3"
VBoxManage setextradata "Big Sur" "VBoxInternal/Devices/efi/0/Config/DmiSystemVersion" "1.0"
VBoxManage setextradata "Big Sur" "VBoxInternal/Devices/efi/0/Config/DmiBoardProduct" "Mac-2BD1B31983FE1663"
VBoxManage setextradata "Big Sur" "VBoxInternal/Devices/smc/0/Config/DeviceKey" "ourhardworkbythesewordsguardedpleasedontsteal(c)AppleComputerInc"
VBoxManage setextradata "Big Sur" "VBoxInternal/Devices/smc/0/Config/GetKeyFromRealSMC" 1
It seems macOS on VBox is limited to 1024x768, 1280x720, 1920x1080, 2560x1440
VBoxManage setextradata "Big Sur" "VBoxInternal2/EfiGraphicsResolution 1280x720"