An interesting counterpart to that is, presumably Apple could add Apple-specific instructions to the instruction set, to the benefit of macOS (and iOS), which would, as a side effect, make ARM Hackintoshes much more tricky to implement.
ARM Hackintoshes are likely to be very difficult, or very limited in functionality. They will not have Apple’s Neural Engine, performance controller (for assigning tasks to specific processors) nor will they have Apple’s GPU’s (which would mean that someone would have to figure out how to write a driver for something else. Given that people have not really done that for the current macOS that is less locked down from a security perspective, I am not sure how possible that will be.