It is not a criminal issue, but it is certainly a legal issue. Even if you buy the install media at the Apple store, you don't legally have the right to install

It is not a criminal issue, but it is certainly a legal issue. Even if you buy the install media at the Apple store, you don't legally have the right to install the copyrighted work on your hackintosh. I'm not saying there are likely to be real-world consequences, just that most normal businesses have policies in place to make sure they comply with legal and contractual obligations, which make hackintoshes a non-starter. I should not have said you have to "bootleg" the OS, though; as you point out, that is wrong. You can simply buy it and then install it in violation of the license terms -- which is not the same thing at all.