Hello I had the same problem, opening a ticket on the developer portal on behalf of the company I work for and the response was absurd. In summary they replied that it will be possible to associate only 1 device (MacOS) per developer account in XCode. If this is Apple's official position, unfortunately, the market for developing apps for apple devices will be brutally affected. I have been working with the distribution and publishing of Apple apps for over 8 years and I have been following all the changes imposed by apple over the years and I believe that this is the one that will have the most impact on the application publishing routine, making the distribution of apps almost impracticable.