A lot of regulations are actually a lot more reasonable than one might think and refrain from mandating any specific technical measures.
Yet, people always seem to point to regulations to justify all kinds of snake oil salesmen garbage, even if obviously unfit to fulfill the stated objective.
If you are building software for others to consume it is a good idea to have at least some protection. Even it doesn’t ever pickup MacOS malware/virus - it might stop you from distributing that intended to infect other target OS or software.
