I don't think that is true. I mean the better the hardware the better the performance, much like any OS but If you have a PC with a 4-core CPU and integrated graphics, and 8 GB of RAM, you are good to go. The only issue is with Nvidia graphics cards later than 7 series that won't work on a Mac OS and you better have an AMD one or an integrated one.
Now the requirements might be different if you try to run Mac Os in a VM and not on metal, but that is another story.
Note that we are talking about the OS itself. If you want for example to run Premiere and 4k/8k videos or Photoshop and edit large-size photos, then yes, you need a high-end PC but that's Premiere or Photoshop that asks it, and not the Mac OS itself.