How is that different from questions asking how to cheat your ISP? Those are also about circumventing the terms of use associated with the product or service.
Why does differentiating a civil contract from criminal law make a difference? It's intellectual property. Apple made the investment to develop it, and they can apply any terms they want to its use. If you choose to use it, that use is subject to whatever terms Apple wants unless or until a court rules that they don't have that right. You don't buy and own the OS; it isn't yours to do whatever you want with. You purchase a right to use it according to some terms. If you don't like the terms, don't buy it.
Previous use of terms like "illegal" was unfortunate, because the issue isn't about whether Hackintosh is a criminal matter. "Gray area" has also been misapplied. There's no reason to get side-tracked in a discussion of legal nuances. That fact that you can find places on the planet where the EULA isn't enforceable isn't relevant, either.
It isn't our job to know and enforce the TOS for every company and product. But that doesn't mean that the site should actively promote anarchy and the flaunting of any TOS. Where the TOS are well known, we should not knowingly promote, sanction, or facilitate cheating or piracy. I don't see a gray area at all.