First things first to be clear: Apple does not allow you to use their SW on another machine. By doing so you are going to break their licence.
Scanning reddit about this it came up that there are some rumors about why apple is not sueing private people.
The main reason in my oppinion is that the company just don’t care.
There are some stories about people who started business with reselling hackintoshs which was not in the interest of apple.
But in general the hackintosh sceene seems to be quite small.
Is it risky to use my apple id within a hackintosh?
It does not seem that you’ll have any issues as there are no documented ones e.g. at the hackintosh subreddit.
I also read from people who buyed several devices from that company for themselves and their families, so I guess apple wouldn’t have a big interest on sueing their own customers.
But int the end everyone has to choose whether he/she wants to do this or not.