Yes, seriously.
Here are Apple's requirements:
https://developer.apple.com/support/app-account/#:~:text=Before%20you%20begin%2C%20you'll,for%20the%20entire%20enrollment%20process.
follow these steps to enroll in the Apple Developer Program through the Apple Developer app on iPhone, iPad, or Mac. Before you begin, you’ll need:
An iPhone or iPad with Touch ID, Face ID, or passcode enabled, or a Mac with the T2 Security Chip and Apple Silicon. You must use the same device for the entire enrollment process.
An Apple ID with two-factor authentication turned on. Your Apple ID information must be valid and up to date — including, but not limited to, your first name (given name), last name (family name), address, phone number, trusted phone number, and trusted devices.
The latest version of the Apple Developer app installed on your device.
To sign in to iCloud on your device.
You may also read this: https://stackoverflow.com/questions/64896178/mandatory-to-have-an-ios-device-to-deploy-in-app-store