iATKOS | United Kingdom

I tried to achieve this for about 5 days and successfully made it. The main problem was "recent" update of Sequoia to 15.5. After that version it's no longer possible to activate AirPlay Receiver on "unsupported" Mac's and especially Mac mini 2018 (SMBIOS spoofing to Mac mini 2020 isn't possible due to Apple Silicon).

TL:DR, all you need is macOS Sequoia 15.4 or lower and manually add FeatureUnlock.kext to OpenCore (because OpenCore won't enable it in GUI) and add in bootargs this:

kern.hv_vmm_present=1 

macOS Sequoia 15.2 I found on Github, it's in ISO format, but in there actual macOS Installer.app, you can just mount it in macOS and copy via Terminal to Applications folder and then with OpenCore flash it to USB drive