Who installs the OS is relevant. The fact that my neighbor installs OSX on his PC is relevant to me not being liable for infringement if I don't do it. That installation is installed by the customer, not Systar. Systar need not ever run the SMC emulation. And, per my previous explanations, I don't see how they can be contributorily liable for infringement.
In your scenario, Systar still provides tools whose only function is to allow the installation of OS X on their PC. And I am only referring to the code in the bootloader specifically required to install OS X and not any other OS. The fact that they don't run the code doesn't matter.
Lexmark tried to use the DMCA to lockout 3rd party ink and the courts said that they can't do that.
also there are other cases of trying to use the DMCA to lock out 3rd party stuff.
Getting things to come down to the DMCA isn't good news at all. Under the DMCA it's been held that it's a violation to even link to information or software that facilitates circumvention/interoperabilitysomething which occurs on this very forum.
My understanding is that the point of the Lexmark case is that the DMCA isn't applicable in situations in which you circumvent some sort of digital encryption in order to do something that is otherwise legal. Unless the court determines that Apple's tying of OS X to Apple hardware through licensing is illegal, the DMCA would apply.