I thought about that back in Dec 2020 when the Mac mini M1, PS5 & Xbox benchmark reviews matured.
The challenge even with the M1 was the cost. Very unlikely Apple would follow PS & Xbox's business model of subsidizing hardware through software sales. They never had to. They're more like Nintendo in this regard. They profit off the hardware & the software.
Mac gaming is being grown organically with each Mac chip refresh.
The Game Porting Kit was released on the 3rd announcement anniversary of Apple Silicon at WWDC 2023.
As it is Apple Makes More on App Store games than
PlayStation, Xbox, Nintendo + Activision + Windows COMBINED
Also entering a very mature market to compete with entrenched players is too much work for the return.
There are easier ways to make money while leveraging Apple tech, business processes and resources.